State Tax Matters - October 21, 2011Issue 2011-42 |
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group
- Income/Franchise
- California: Franchise Tax Board adopts final rule on apportionment & single sales factor election
- Michigan: New law clarifies that person joining and/or departing unitary business group has two short years, and how “foreign person” calculates sales factor
- Utah: Rule amendments make changes to Internal Revenue Code conformity rule & sales factor sourcing rule
See attached file for details.
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State Tax Matters - October 21, 2011
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