Ala. Admin. Code r. 810-3-31-.02
Determination Of Income From Multistate Operations
Effective Jun 7, 2000Adopted September 30, 1982. Amended: June 17, 1988; filed July 27, 1988. Amended: Filed October 18, 1996; effective November 22, 1996. Repealed and New Rule: Filed May 3, 2000; effective June 7, 2000.Alabama Department of Revenue
- (1) Taxpayers having income from business activity which is taxable both within and without this state are required to allocate and apportion their taxable income pursuant to the provisions of the Multistate Tax Compact, Chapter 27, Title 40, Code of Ala. 1975.
Author: Verlon R. Frost, Jeff Taylor, Chris Sherlock, Individual and Corporate Tax Division
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-57.
History: Adopted September 30, 1982. Amended: June 17, 1988; filed July 27, 1988. Amended: Filed October 18, 1996; effective November 22, 1996. Repealed and New Rule: Filed May 3, 2000; effective June 7, 2000.