KELLY, Judge.
Lone Star Steel Company appeals the district court judgment affirming the determination of the Department of Revenue that it owes $22,455.10 in Colorado income tax for the years 1970, 1971, 1972, and 1973. Lone Star argues that under the Multistate Tax Compact, § 24-60-1301, C.R.S.1973, certain interest and dividend income was incorrectly characterized as business income and certain sales were erroneously apportioned to Colorado. We affirm.
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