Multistate Tax Commission Hearing Officer Report – Equitable Apportionment

As part of the Multistate Tax Commission’s continuing effort to revise UDITPA provisions, the Hearing Officer issued his report on October 25, 2013. This Insight summarizes the Executive Committee’s proposed revisions; commentary made during the March 28, 2013, public hearing; and the Hearing Officer’s recommendation regarding revisions to UDITPA’s equitable apportionment.

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