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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2015 Alabama Legislative 1st Special Session
  5. SB19 Alabama 2015 1st Special Session

SB19 Alabama 2015 1st Special Session

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In Committee

Bill Summary

Sponsors
  • Greg Albritton
Session
First Special Session 2015
Title
Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added
Description

This bill would establish a factor presence nexus standard for business activity for purposes of income tax

To add a new Section 40-18-31.2 to the Code of Alabama of 1975, to establish a factor presence nexus standard for business activity for purposes of income tax.

Subjects
Taxation

Bill Actions

Action DateChamberAction
August 3, 2015SRead for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Download SB19 Alabama 2015 1st Special Session PDF

Bill Documents

TypeLink
Bill Text SB19 Alabama 2015 1st Special Session - Introduced
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