Bill Title: Various tax matters. Requires the party that petitions for equitable allocation and apportionment of state income tax to bear the burden of proof that the standard allocation and apportionment provisions do not fairly represent the taxpayer's income derived from sources within Indiana and that the proposed alternative method to the standard allocation and apportionment provisions is reasonable. Requires the department of state revenue (department) to adopt certain procedures for department employees to follow in mailing documents that provide notice to a taxpayer. Specifies the content of a notice to a taxpayer that establishes a deadline for the taxpayer to act

Spectrum: Partisan Bill (Republican 4-0)

Status: (Passed) 2017-04-13 - Public Law 73 [SB0440 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Enrolled	2017-04-04	PDF	Link	View
Amended	2017-04-04	PDF	Link	View
Amended	2017-03-16	PDF	Link	View
Amended	2017-03-16	PDF	Link	View
Amended	2017-02-07	PDF	Link	View
Introduced	2017-02-07	PDF	Link	View
Introduced	2017-01-11	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Indiana SB0440

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Indiana SB0440 currently on file.

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