Legislation
- Title
- Corporate Income Tax – Throwback Rule
- Sponsored by
- Delegate Stewart
- Status
- In the House - Hearing 1/28 at 1:30 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; applying the Act to taxable years beginning after December 31, 2021; etc.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Committee Testimony
Details
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2022
History
Toggle History Dropdown
File Code
Toggle Filecode Dropdown
Subjects
Toggle Subjects Dropdown
Statutes
Toggle Statutes Dropdown
(
10-402 )
Last Updated: 4/1/2021 4:26 PM