HB455 Alabama 2015 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2015
Title
Income tax, taxpayer who is part of unitary business, Revenue Commissioner authorized to require additional information in alternative reporting format, Secs. 40-2A-17, 40-18-1, 40-18-39 am'd.
Description
This bill defines unitary business and requires taxpayers who are part of a unitary business to use a combined report to determine their Alabama taxable income
To amend Section 40-18-1, Code of Alabama 1975, to provide for additional definitions and Sections 40-2A-17 and 40-18-39, Code of Alabama 1975, to require taxpayers who are part of a unitary business to use a combined report to determine their Alabama taxable income.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 9, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB455 Alabama 2015 Session - Introduced |