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Ala. Code § 40-27-1 Compact Adopted; Terms
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The following Multistate Tax Compact is hereby approved, adopted, and enacted into law by the State of Alabama: The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment …
Ala. Code § 40-27-1.1 “Business Income” Defined
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Notwithstanding any other provision of law to the contrary and specifically, Section 40-27-1, for purposes of Article IV of the Multistate Tax Compact, the term “business income” means income arising from transactions or activity in the course of the taxpayer’s trade or business;…
Ala. Code § 40-27-2 State Representative on Multistate Tax Commission
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The Commissioner of Revenue, State of Alabama, shall represent this state on the Multistate Tax Commission. (Acts 1967, No. 395, p. 982, §2.)
Ala. Code § 40-27-3 Alternate State Representative
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The member representing this state on the Multistate Tax Commission may be represented thereon by an alternate designated by him. Any such alternate shall be a principal assistant of the member of the commission in the agency which the member heads. (Acts 1967, No. 395, p. 982, §…