Title 40 — Title 40
0 chapters · 2,056 sections in this title.
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: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpa…
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. History: (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. History: (Acts 1967, No. 395, …
Ala. Code § 40-27-4 Counsel for State Representative
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The counsel, state Department of Revenue, State of Alabama, or an assistant counsel of said department designated by him, shall serve as counsel for the member representing this state on the Multistate Tax Commission. History: (Acts 1967, No. 395, p. 982, §4.)
Ala. Code § 40-27-5 Representatives from Subdivisions Affected by Compact
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The Governor, after consultation with representatives of local governments, shall appoint three persons who are representatives of subdivisions affected or likely to be affected by the Multistate Tax Compact. The member of the commission representing this state, and any alternate…
Ala. Code § 40-27-6 Interstate Audits
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Article VIII of the Multistate Tax Compact relating to interstate audits shall be in force in and with respect to the State of Alabama. History: (Acts 1967, No. 395, p. 982, §6.)