AL SB19 | 2015 | 1st Special Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on August 3 2015 - 25% progression, died in committee
Action: 2015-08-03 - Read for the first time and referred to the Senate committee on Finance and Taxation Education
Pending: Senate Finance and Taxation Education Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on August 3 2015 - 25% progression, died in committee
Action: 2015-08-03 - Read for the first time and referred to the Senate committee on Finance and Taxation Education
Pending: Senate Finance and Taxation Education Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added
Title
Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added
Sponsors
History
Date | Chamber | Action |
---|---|---|
2015-08-03 | Senate | Read for the first time and referred to the Senate committee on Finance and Taxation Education |