Multistate Tax Commission Bylaws

Bylaw 15: Resolutions and Policy Statements

(a)        General. The Commission may adopt resolutions or policy statements concerning aspects of state taxation relevant to the purposes of the Compact, including any pending federal legislation affecting state taxation. The Commission may also adopt resolutions related to such subjects as Commission Bylaws, Commission uniformity recommendations, internal administration and governance of the Commission, procedures and policies to guide the Commission’s taxpayer compliance and service programs, and resolutions honoring persons who have contributed significantly to fulfilling the purposes of the Multistate Tax Compact.

(b)        Policy Statements. The Commission’s position on aspects of state taxation relevant to purposes of the Compact and pending federal legislation shall be made public through written policy statements. The Commission may amend these statements as the need arises. The statements shall be viewed as expressing the Commission’s position on such matters until the earlier of such time as

1.   they are explicitly withdrawn by subsequent Commission action;

2.   they lapse by virtue of an expiration date set out in the statement; or

3.   the event occurs that is the subject of  the policy statement.

Policy statements expressing the Commission’s position on a pending piece of federal legislation generally should expire at the first Commission Annual Meeting occurring after the end of the term of Congress in which the bill has been introduced. If such legislation is enacted, the policy statement shall expire at the first Commission Annual Business Meeting to occur subsequent to the date of enactment. All other policy statements generally should expire no later than the fifth Commission Annual Business Meeting occurring after the Commission meeting at which the policy statement is adopted.

(c)      Resolutions.  Unless an expiration date is specified within its terms, a resolution is normally adopted without an expiration date and remains in effect until explicitly withdrawn by subsequent Commission action.  Resolutions without an expiration date generally include those related to:

• Commission Bylaws,
• Commission uniformity recommendations,
• Internal administration and governance of the Commission,
• Procedures and policies to guide the Commission’s taxpayer compliance and
• Honoring persons who have contributed significantly to fulfilling the purposes of the Multistate Tax Compact
• Any other matter that in the judgment of the Commission should be the subject of a resolution of continuing applicability.

(d)        Honorary Resolutions. The Commission may choose to recognize persons who have contributed significantly to fulfilling the purposes of the Multistate Tax Compact. Such resolutions may be adopted, for

1.   Persons who served the Commission in a leadership capacity, including but not limited to, Commission Chair, Executive Committee, and Standing Committee Chairs.

2.   Persons serving in state government, as recommended by the top tax administrator of the state, who have significantly participated in and contributed to the work of the Commission during their tenure other than in a formal leadership capacity.  Examples of such contributions include diligent and constructive participation in a standing committee over an extended period of time, or the development of important innovations or proposals that further the purposes of the Compact.

3.  Other persons not serving in state government who, in the judgment of the Commission, have contributed significantly to the fulfillment of the purposes of the Multistate Tax Compact.