File Code: Taxes - Income
- Sponsored By:
-
Delegate C. Davis
- Entitled:
-
Corporate Income Tax - Intercompany Pricing
Authorizing the Comptroller to allocate gross income, deductions,
credits, or allowances between and among two or more organizations,
trades, or businesses that are directly or indirectly controlled by
the same interests if the Comptroller determines that the allocation
is necessary to reflect an arms' length standard and to clearly
reflect the income of the organizations, trades, or businesses; etc.
House Action
- 2/18
- First Reading House Rules and Executive Nominations
- 2/27
- Re-referred Ways and Means
- Hearing 3/11 at 1:00 p.m.
Senate Action
- No Action
- Bill indexed under the following Subjects:
- COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
- COMPTROLLER
- CORPORATIONS -see also- MUNICIPAL CORPORATIONS
- EXEMPTIONS
- INCOME TAX
- TAX CREDITS -see also- CIRCUIT BREAKER
- Bill affects the following Statute:
- Tax - General
- (
10-109
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered