Legislation
- Title
- Corporate Income Tax - Throwback Rule
- Sponsored by
- Senator Pinsky
- Status
- In the Senate - Hearing 2/27 at 1:00 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, 2017; etc.
Committees
Details
Introduced in a prior session as: SB0833 Session: 2017 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2018
History
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File Code
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Subjects
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Statutes
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(
10-402 )
Last Updated: 2/3/2020 2:35 PM