Corporate tax; business income; allocation
Corporate tax; business income; allocation
Corporate tax; business income; allocation.
Corporate tax; business income; allocation
Corporate tax; business income; allocation
Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor and the decrease in corporate income tax rates.
Allowing single sales factor apportionment of business income for certain taxpayers.
Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities.
Income tax; modifying payroll allocation for taxable income to include home office workers in this state. Effective date.
Revise corporate income tax apportionment