Find Bill
Find Your Legislator
Legislative Deadlines
Aug. 8, 2022
RSS Feed Permanent URL -A +A

2019 Statute



Prev Article 32. - INCOME TAXNext


79-3273.Same; taxpayer taxable in another state. For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

History: L. 1963, ch. 485, § 3; April 25.



Prev Article 32. - INCOME TAXNext
2022. Powered by KLISS. Rendered: 2022-08-08T12:28:05. Head Rev No: 593009(E)