Code of Alabama - Title 40: Revenue and Taxation - Chapter 27 - Multistate Tax Compact

• Section 40-27-1 Compact adopted; terms
  The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The...
• Section 40-27-1.1 "Business income" defined
  Notwithstanding any other provision of law to the contrary and specifically, Section 40-27-1, for purposes of Article IV of the Multistate Tax Compact, the term...
• Section 40-27-2 State representative on Multistate Tax Commission
  The Commissioner of Revenue, State of Alabama, shall represent this state on the Multistate Tax Commission.
• Section 40-27-3 Alternate state representative
  The member representing this state on the Multistate Tax Commission may be represented thereon by an alternate designated by him. Any such alternate shall be...
• Section 40-27-4 Counsel for state representative
  The counsel, state Department of Revenue, State of Alabama, or an assistant counsel of said department designated by him, shall serve as counsel for the...
• Section 40-27-5 Representatives from subdivisions affected by compact
  The Governor, after consultation with representatives of local governments, shall appoint three persons who are representatives of subdivisions affected or likely to be affected by...
• Section 40-27-6 Interstate audits
  Article VIII of the Multistate Tax Compact relating to interstate audits shall be in force in and with respect to the State of Alabama.

Last modified: May 3, 2021