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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

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Member States

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State Citation Year Of Joinder
Alabama Acts 1967, No. 395, p. 982, §1 1967
Alaska AS 43.19.010 1970
Arkansas AR Code § 26-5-101 1967
Colorado
D.C. D.C. Code § 30-104
Hawaii HRS Secs. 255-1 to 255-3 1968
Idaho ID Code 63-3709
Kansas K.S.A. 79-4301 et seq. 1967
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 N.D. C.C. Ch. 57-59 1971
Oregon ORS § 305.653 2013
Texas V.T.C.A., Tax Code Sec. 141.001 1967
Utah UT Code 59-1-801.5 2014
Washington RCW 82.56.010 1967