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.

California

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.

Articles:

Court decisions and briefs:

District of Columbia

Michigan

Minnesota

Oregon

South Dakota

Texas

Utah