Multistate Tax Compact
Establishes a commission whose purposes are (1) to facilitate proper determination of state and local tax liability of multistate taxpayers, (2) to promote uniformi¬ty and compatibility in significant components of tax systems, (3) to facilitate taxpayer convenience and com¬pliance, (4) seeks to avoid duplicate taxation, (5) con¬ducts audits of major corporations on behalf of group of states, and (6) participates in litigation to require tax-payers to submit to audits. All states and other U.S. jurisdictions are eligible to participate. There is also associate membership for states in which the governor wishes to participate informally without vote on the commission.
Member States
Click a state to view its list of compacts
|
State |
Citation |
Year Of Joinder |
|
Alabama
|
Code of Ala. 1975 Secs. 40-27-1 to 40-27-6 [Upheld by Alabama Supreme Court in 1993]
|
1977
|
|
Alaska
|
AS Secs. 43.19.010 to 43.19.050
|
1970
|
|
Arkansas
|
Ark. Code Ann. Secs. 26-5-101 to 26-5-108
|
1967
|
|
California
|
West's Ann. Cal. Rev. & Tax Code Sec. 38001 et seq.
|
1976
|
|
Colorado
|
C.R.S. Secs. 24-60-1301 to 24-60-1307
|
1968
|
|
D.C.
|
DC Code Secs. 47-441 to 47-446
|
1997
|
|
Hawaii
|
HRS Secs. 255-1 to 255-3
|
1968
|
|
Idaho
|
I.C. Secs. 63-3701 to 63-3709
|
1968
|
|
Kansas
|
K.S.A. 79-4301 et seq.
|
1967
|
|
Michigan
|
M.C.L.A. Sec. 205.581 et seq.
|
1969
|
|
Minnesota
|
M.S.A. 290.171 et seq.
|
1983
|
|
Missouri
|
V.A.M.S. Sec. 32.200 et seq.
|
1967
|
|
Montana
|
MCA 15-1-601
|
1969
|
|
New Mexico
|
NMSA 1978 Secs. 7-5-1 to 7-5-7
|
1967
|
|
North Dakota
|
NDCC 57-59-01 to 57-59-08
|
1969
|
|
Oregon
|
ORS 305.655 to 305.685
|
1967
|
|
South Dakota
|
SDCL Secs. 10-54-1 to 10-54-4
|
1976
|
|
Texas
|
V.T.C.A., Tax Code Sec. 141.001
|
1967
|
|
Utah
|
U.C.A. 1953, 59-1-801 to 59-1-809
|
1969
|
|
Washington
|
RCW 82.56.010
|
1967
|
|
|
|