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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.
Category: Taxation
Interstate Agency: Multistate Tax Commission
Agency Website: http://www.mtc.gov
Full Text PDF: View PDF

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