Multistate Tax Compact
Article I: Purpose
The purposes of this compact are to:
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Facilitate proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes.
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Promote uniformity or compatibility in significant components of tax systems.
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Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.
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Avoid duplicative taxation.