Multistate Tax Commission Bylaw

Bylaw 5: Quorum, Voting, and Minutes 

(a)  A quorum shall require the presence of a majority of the members of the Commission or their alternates.  For purposes of special commission meetings other than the annual meeting, presence includes participation by telephone, videoconference, or similar technological means that allows members or their alternates to participate in the discussions as the meetings occur.  For the annual meeting, presence, for purposes of a quorum, shall mean physical presence at the meeting.  However, a member or their alternate may participate and vote at the annual meeting by telephone, videoconference, or similar technological means.  No voting by proxy shall be allowed.

(b)  All actions taken by the Commission, except as otherwise provided, shall require  an affirmative vote of both (1) a majority of the number of member states, and (2) member states reflecting a majority of the total population of all member states according to the current United States Statistical Abstract.

(c)  Actions regarding the transmittal of recommendations relating to uniformity or compatibility of tax laws made pursuant to Article VI.3.(b) of the Compact  shall require an affirmative vote of (1) at least 60 percent of the total number of member states, and (2) member states reflecting a majority of the total population of all member states according to the current United States Statistical Abstract.  Statements of minority views, if any, shall be transmitted together with the recommendations relating to uniformity or compatibility to which they apply.

(d)  If any proposed action receiving the vote of a majority of member states under subsection (b)(1) or (c)(1) above does not receive either an affirmative vote reflecting a majority of the total population of the member states or a negative vote reflecting a majority of the total population of the member states, then voting on the proposed action shall be held open for 15 days to allow absent or abstaining members to submit a written vote.

(e)  Any matter not contained in the original agenda sent pursuant to Bylaw 4(c) and considered at a regular meeting of the Commission or a special meeting of the Commission shall be effective only upon a determination by a two-thirds vote of the members or their alternates, or, if less than two-thirds of the members or their alternates are present, a unanimous vote of those present at such meeting.  Such matters which do not receive a sufficient vote of those present at the meeting shall be placed on the agenda of the next regular meeting as “Unfinished Business” or of any special meeting when specified on the agenda set forth in the notice thereof.

(f)  The vote on any matter before the Commission shall be taken in such manner as to show how each Commissioner voted, and a record thereof shall appear in the minutes of the meeting.  Minutes of all meetings shall be made by the executive director and drafts thereof shall be circulated to all commissioners, alternates, attorneys general of the party states, their designees or other counsel not less than 30 days prior to the next regular meeting.  In the case of a special meeting, the draft minutes shall be circulated as soon as practicable after the meeting.