Legislation
- Title
- Corporate Income Tax - Throwback Rule
- Sponsored by
- Delegates P. Young, Tarlau, Ali, D. Barnes, Ebersole, Hettleman, C. Howard, Jackson, Lierman, Luedtke, Moon, Mosby, Patterson, Robinson, Sanchez, Turner, A. Washington, M. Washington, and Wilkins
- Status
- In the House - Hearing 2/28 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Requiring that certain sales of tangible personal property be attributed to the State for apportionment purposes under the corporate income tax if the corporation is not taxable in the state of the purchaser; and applying the Act to taxable years beginning after December 31, 2017.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Details
Introduced in a prior session as: HB0639 Session: 2017 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2018
History
Toggle History Dropdown
File Code
Toggle Filecode Dropdown
Subjects
Toggle Subjects Dropdown
Statutes
Toggle Statutes Dropdown
(
10-402 )
Last Updated: 2/3/2020 2:31 PM