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2022 SESSION
HB 348 Income tax, corporate; tax returns of affiliated corporations.
Introduced by: Vivian E. Watts | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Tax returns of affiliated corporations; permission to change basis of type of return filed. Decreases from 20 years to 12 years the time period for which an affiliated group of corporations must file on the same basis before it may apply to the Tax Commissioner for permission to change the basis of the type of return filed (i) from consolidated to separate or (ii) from separate or combined to consolidated.
SUMMARY AS INTRODUCED:
Tax returns of affiliated corporations; permission to change basis of type of return filed. Decreases from 20 years to 12 years the time period for which an affiliated group of corporations must file on the same basis before it may apply to the Tax Commissioner for permission to change the basis of the type of return filed (i) from consolidated to separate or (ii) from separate or combined to consolidated.