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2017 Regular Session



Corporate Income Tax - Throwback Rule

Sponsored by:

Delegate Tarlau


In the House - Hearing 2/22 at 1:00 p.m.

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 beginning after December 31, 2016.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Tarlau, Angel, Barron, Fennell, Korman, McCray, Moon, Pena-Melnyk, Platt, Robinson, and Sanchez
Additional Facts:Cross-filed with: SB0833
Bill File Type: Regular
Effective Date(s): July 1, 2017
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Comptroller
Corporations -see also- Municipal Corps; Public Corps & Inst
Income Tax
Penalties and Sentences -see also- Death Penalty
Personal Property
Statutes:Article - Tax - General

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November 28, 2017 1:01 P.M.