If the apportionment methods of ss. 220.15 and 220.151 do not fairly represent the extent of a taxpayer’s tax base attributable to this state, the taxpayer may petition for, or the department may require, in respect to all or any part of the taxpayer’s tax base, if reasonable:

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   (1) Separate accounting;

   (2) The exclusion of any one or more factors;

   (3) The inclusion of one or more additional factors which will fairly represent the taxpayer’s tax base attributable to this state; or

   (4) The employment of any other method which will produce an equitable apportionment.

s. 19, ch. 71-359; s. 85, ch. 91-112.