Common Tax Audit Act - Permits any State, under the Internal Revenue Code, to designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
Permits such audit to include Federal income tax returns, the books and records of account of any taxpayer or any business to determine whether or not the State has jurisdiction to impose a tax liability.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line