Altering the formula used to apportion certain income to the State for certain corporations that carry on a trade or business within and outside the State; authorizing certain corporations to elect to use a certain formula to apportion certain income; requiring certain corporations to apportion certain income from certain intangible investments in a certain manner; and applying the Act to all taxable years beginning after December 31, 2017.
Bill File Type: Regular
Effective Date(s): July 1, 2018
( 10-402 )
Last Updated: 2/3/2020 2:36 PM