SB 1316: Apportionment of Income by Sales Factor
GENERAL BILL by Garcia
Apportionment of Income by Sales Factor; Defining the term “manufacturer”; providing that only manufacturers doing business within and without this state are eligible for special apportionment of adjusted federal income solely by sales factor for purposes of the state corporate income tax; deleting provisions requiring certain qualified capital expenditures within a specified time period in order to qualify for such apportionment, etc.
Effective Date: 7/1/2013
Last Action: 5/3/2013 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Last Action: 5/3/2013 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Appropriations Subcommittee on Finance and Tax (AFT)
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/28/2013 | Senate |
• Filed |
| 3/4/2013 | Senate |
• Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 98 |
| 3/5/2013 | Senate |
• Introduced -SJ 98 |
| 5/3/2013 | Senate |
• Died in Commerce and Tourism |
