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Multistate Tax Commission Allocation and …
Page 1 Multistate Tax Commission Allocation and apportionment regulations Adopted February 21, 1973; as revised through July 29, 2010 (Applicable to Article IV of the Multistate Tax Compact and to the Uniform Division of Income for Tax Purposes Act.) The Allocation and apportionment regulations were adopted by the Multistate Tax Commission on February 21, 1973. Reg. (a) and (b) were revised on July 14, 1988. Reg. (c).4. was added on August 8, 1997. Reg. (a).(5) was added on July 27, 2001. Reg. (a) and (c) were revised on August 1, 2003. Reg. (a).(4) was revised on August 1, 2003. Reg. (b) was revised on August 1, 2003.
Page 1 Multistate Tax Commission Allocation and Apportionment Regulations Adopted February 21, 1973; as revised through July 29, 2010 (Applicable to Article IV of the Multistate Tax Compact and to the Uniform Division of
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