Legislation
- Title
- Corporate Income Tax - Throwback Rule
- Sponsored by
- Senators Pinsky, Madaleno, and Smith
- Status
- In the Senate - Hearing 3/08 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Requiring that specified 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 after 2016.
Committees
- Original:
- Budget and Taxation
Details
(
10-402 )
Last Updated: 2/3/2020 2:35 PM