State developments

This page provides a state by state repository of developments in Compact member states. These developments may include administrative and court decisions addressing the availability of an Article III election, court briefs filed by the parties to the litigation, and background statutory language.

In 1974, California joined the Multistate Tax Compact. In 1993, California amended its statutes to require taxpayers to apportion their business income exclusively using a double-weighted sales factor. The California Court of Appeal held in Gillette that California could not unilaterally alter the Compact’s binding election provision found in Article III. Found below are the court decisions, party briefs and relevant statutory provisions related to the Gillette decision.


Court decisions and briefs:

Court Petitions, Briefs and Decisions.


Legislation, court decisions and briefs:

Legislation, Court Decisions and Briefs: