Passed BothConf. Cmte
- Corporate Income Tax – Throwback Rule
- Sponsored by
- Delegate Stewart
- In the House - Hearing 1/28 at 1:30 p.m.
- Fiscal and Policy Note
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.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2022
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( 10-402 )
Last Updated: 4/1/2021 4:26 PM