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Session 109 - (1991-1992)Printer Friendly
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H 3525 General Bill, By Kirsh and J.R. Klapman
A Bill to amend Sections 12-7-1120, 12-7-1130, 12-7-1140, 12-7-1150, 12-7-1160, 12-7-1170, and 12-7-1190, relating to allocation or apportionment of income for purposes of the state income tax, so as to require corporations to apportion rather than allocate certain types of corporate income; to amend the 1976 Code by adding Section 12-7-1125, so as to provide for the corporate apportionment of income; and to repeal Section 12-7-1110, relating to the definition of principal place of business.
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A Bill to amend Sections 12-7-1120, 12-7-1130, 12-7-1140, 12-7-1150, 12-7-1160, 12-7-1170, and 12-7-1190, relating to allocation or apportionment of income for purposes of the state income tax, so as to require corporations to apportion rather than allocate certain types of corporate income; to amend the 1976 Code by adding Section 12-7-1125, so as to provide for the corporate apportionment of income; and to repeal Section 12-7-1110, relating to the definition of principal place of business.
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02/14/91 | House | Introduced and read first time HJ-4 |
02/14/91 | House | Referred to Committee on Ways and Means HJ-4 |
03/25/92 | House | Tabled in committee |