Multistate Tax Commission

• Multistate Tax Commission Seeks Backdoor Intervention In Tennessee Tax Dispute

In Tennessee tax disputes, the Commissioner of Revenue traditionally is represented solely by the State Attorney General's Office – that is, until rec...

• Mondaq Business Briefing
• United States Law Articles in English

• Website of the Month: Multistate Tax Commission

The Multistate Tax Commission (www.mtc.gov) is an intergovernmental state tax agency that was created by the Multistate Tax Compact in 1967. The Web site features a top banner with the commission's logo and mission statement, as well as links to the homepage and site map. The Web site is well organized, making regular use of tables of contents or indices to help users drill down to specific information. "Member states" information can be accessed from the left-side index on the homepage, as well as "about MTC" on the top main menu. Tax professionals interested in pursuing a taxpayer-initiated joint audit can find information under "audit program" on the main menu.

• CPA Journal, The
• Vol. 79 Nbr. 2, February 2009

• Multistate Tax Commission Seeks Backdoor Intervention In Tennessee Tax Dispute.

In Tennessee tax disputes, the Commissioner of Revenue traditionally is represented solely by the State Attorney General's Office - that is, until rec...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• An exegesis of the Multistate Tax Commission nexus guideline: the physical presence requirement.

Nexus Guideline for Application of a Taxing State's Sale and Use Tax to a Remote Seller", the Multistate Tax Commission's effort to clarify nexus issues, is unsuccessful because the standards it sets forth are broader than those accepted by the courts. The guidelines do not acknowledge the bright line "physical presence" standard approved by the US Supreme Court in Quill Corp. v. North Dakota and fail to distinguish the Commerce Clause "substantial nexus" test from the Due Process Clause "minimum contacts" standard. Other aspects of the guidelines are of value, but these two matters need to be corrected.

• Tax Executive
• Vol. 48 Nbr. 4, July 1996

• Joselito Vitug, Plaintiff-Appellant, v. Multistate Tax Commission, Dan R. Bucks, as Executive Director, Les Koenig, as Director of Audit, Et Al., Defendants-Appellees., 88 F.3d 506 (7th Cir. 1996)

Robert M. Motta (argued), Kevin E. Bry, Lavelle, Juneau & McCollom, Oak Park, IL, for Joselito Vitug. Charles W. Newcom (argued), James G. Fiero, She...

• Federal Circuits

• When Should Interstate Compacts Require Congressional Consent?

The Compact Clause of the U.S. Constitution states "No State shall, without the Consent of Congress . . . enter into any Agreement or Compact with another State." Despite this language, the Supreme Court has consistently held that only a small fraction of agreements entered into by states require approval in the form of federal legislation. This Note examines the current state of the law concerning when interstate compacts need congressional consent and argues that this body of law is ripe for reexamination in light of recent proposals to adapt the interstate compact to address issues such as climate change and reform of the electoral college. The current test for when an interstate compact requires congressional approval was articulated by the Court more than thirty years ago in U.S. S...

...Steel v. Multistate Tax Commission,10 the Supreme Court ruled that onl...

• Columbia Journal of Law and Social Problems
• Vol. 42 Nbr. 4, July 2009

• TEI holds inaugural liaison meeting with Multistate Tax Commission; April 27, 1995.

The Tax Executives Institute had its first liaison meeting with the Multistate Tax Commission on Apr 27, 1995. Activities and missions of the two groups were covered, along with rulemaking procedures and ongoing projects of the Commission. The creation of financial institution uniform apportionment regulations was cited as an illustration of how the Commission works with taxpayers. The Institute cited its support for refunds of state taxes collected unconstitutionally.

• Tax Executive
• Vol. 47 Nbr. 3, May 1995

• AICPA on MTC's reporting-options proposal.

Multistate Tax Commission

• The Tax Adviser
• Vol. 33 Nbr. 12, December 2002

• TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005.

On September 27, 2005, Tax Executives Institute submitted the following written comments and testified in respect of the Multistate Tax Commission Dra...

• Tax Executive
• Vol. 57 Nbr. 6, November 2005

• TEI's comments on the uniformity proposal - compilation of state filing data statute: letter submitted on September 7, 2006, by TEI President David L. Bernard to Shirley Sicilian, General Counsel of the Multistate Tax Commission.

On behalf of Tax Executives Institute, II am pleased to provide comments on the Multistate Tax Commission's revised Draft Model Uniform Statute on Rep...

• Tax Executive
• Vol. 58 Nbr. 5, September 2006