Missouri Revised Statutes
Chapter 32
State Department of Revenue
←32.125
Section 32.200.1
32.205→
August 28, 2015
Multistate tax compact.
32.200. The "Multistate Tax Compact" is hereby enacted into law and
entered into with all jurisdictions legally joining therein, in the form
substantially as follows: MULTISTATE TAX COMPACT
Article I
The purposes of this compact are to:
1. Facilitate proper determination of state and local tax liability of
multistate taxpayers, including the equitable apportionment of tax bases and
settlement of apportionment disputes.
2. Promote uniformity or compatibility in significant components of tax
systems.
3. Facilitate taxpayer convenience and compliance in the filing of tax
returns and in other phases of tax administration.
4. Avoid duplicative taxation.
Article II
As used in this compact:
1. "State" means a state of the United States, the District of Columbia,
the Commonwealth of Puerto Rico, or any territory or possession of the United
States.
2. "Subdivision" means any governmental unit or special district of a
state.
3. "Taxpayer" means any corporation, partnership, firm, association,
governmental unit or agency or person acting as a business entity in more than
one state.
4. "Income tax" means a tax imposed on or measured by net income
including any tax imposed on or measured by an amount arrived at by deducting
expenses from gross income, one or more forms of which expenses are not
specifically and directly related to particular transactions.
5. "Capital stock tax" means a tax measured in any way by the capital of
a corporation considered in its entirety.
6. "Gross receipts tax" means a tax, other than a sales tax, which is
imposed on or measured by the gross volume of business, in terms of gross
receipts or in other terms, and in the determination of which no deduction is
allowed which would constitute the tax an income tax.
7. "Sales tax" means a tax imposed with respect to the transfer for a
consideration of ownership, possession or custody of tangible personal
property or the rendering of services measured by the price of the tangible
personal property transferred or services rendered and which is required by
state or local law to be separately stated from the sales price by the seller,
or which is customarily separately stated from the sales price, but does not
include a tax imposed exclusively on the sale of a specifically identified
commodity or article or class of commodities or articles.
8. "Use tax" means a nonrecurring tax, other than a sales tax, which
(a) is imposed on or with respect to the exercise or enjoyment of any
right or power over tangible personal property incident to the ownership,
possession or custody of that property or the leasing of that property from
another including any consumption, keeping, retention, or other use of
tangible personal property; and
(b) is complementary to a sales tax.
9. "Tax" means an income tax, capital stock tax, gross receipts tax,
sales tax, use tax, and any other tax which has a multistate impact, except
that the provisions of articles III, IV and V of this compact shall apply only
to the taxes specifically designated therein and the provisions of article IX
of this compact shall apply only in respect to determinations pursuant to
article IV.
Article III
1. Any taxpayer subject to an income tax whose income is subject to
apportionment and allocation for tax purposes pursuant to the laws of a party
state or pursuant to the laws of subdivisions in two or more party states may
elect to apportion and allocate his income in the manner provided by the laws
of such state or by the laws of such states and subdivisions without reference
to this compact, or may elect to apportion and allocate in accordance with
article IV. This election for any tax year may be made in all party states or
subdivisions thereof or in any one or more of the party states or subdivisions
thereof without reference to the election made in the others. For the
purposes of this paragraph, taxes imposed by subdivisions shall be considered
separately from state taxes and the apportionment and allocation also may be
applied to the entire tax base. In no instance wherein article IV is employed
for all subdivisions of a state may the sum of all apportionments and
allocations to subdivisions within a state be greater than the apportionment
and allocation that would be assignable to that state if the apportionment or
allocation were being made with respect to a state income tax.
2. Each party state or any subdivision thereof which imposes an income
tax shall provide by law that any taxpayer required to file a return, whose
only activities within the taxing jurisdiction consist of sales and do not
include owning or renting real estate or tangible personal property, and whose
dollar volume of gross sales made during the tax year within the state or
subdivision, as the case may be, is not in excess of $100,000 may elect to
report and pay any tax due on the basis of a percentage of such volume, and
shall adopt rates which shall produce a tax which reasonably approximates the
tax otherwise due. The multistate tax commission, not more than once in five
years, may adjust the $100,000 figure in order to reflect such changes as may
occur in the real value of the dollar, and such adjusted figure, upon adoption
by the commission, shall replace the $100,000 figure specifically provided
herein. Each party state and subdivision thereof may make the same election
available to taxpayers additional to those specified in this paragraph.
3. Nothing in this article relates to the reporting or payment of any
tax other than an income tax.
Article IV
1. As used in this article, unless the context otherwise requires:
(1) "Business income" means income arising from transactions and
activity in the regular course of the taxpayer's trade or business and
includes income from tangible and intangible property if the acquisition,
management, and disposition of the property constitute integral parts of the
taxpayer's regular trade or business operations.
(2) "Commercial domicile" means the principal place from which the trade
or business of the taxpayer is directed or managed.
(3) "Compensation" means wages, salaries, commissions and any other form
of remuneration paid to employees for personal services.
(4) "Financial organization" means any bank, trust company, savings
bank, industrial bank, land bank, safe deposit company, private banker,
savings and loan association, credit union, cooperative bank, small loan
company, sales finance company, investment company, or any type of insurance
company.
(5) "Nonbusiness income" means all income other than business income.
(6) "Public utility" means any business entity
(a) which owns or operates any plant, equipment, property, franchise, or
license for the transmission of communications, transportation of goods or
persons, except by pipeline, or the production, transmission, sale, delivery,
or furnishing of electricity, water or steam; and
(b) whose rates of charges for goods or services have been established
or approved by a federal, state or local government or governmental agency.
(7) "Sales" means all gross receipts of the taxpayer not allocated under
paragraphs of this article.
(8) "State" means any state of the United States, the District of
Columbia, the Commonwealth of Puerto Rico, any territory or possession of the
United States, and any foreign country or political subdivision thereof.
(9) "This state" means the state in which the relevant tax return is
filed or, in the case of application of this article, to the apportionment and
allocation of income for local tax purposes, the subdivision or local taxing
district in which the relevant tax return is filed.
2. Any taxpayer having income from business activity which is taxable
both within and without this state, other than activity as a financial
organization or public utility or the rendering of purely personal services by
an individual, shall allocate and apportion his net income as provided in this
article. If a taxpayer has income from business activity as a public utility
but derives the greater percentage of his income from activities subject to
this article, the taxpayer may elect to allocate and apportion his entire net
income as provided in this article.
3. For purposes of allocation and apportionment of income under this
article, a taxpayer is taxable in another state if
(1) in that state he is subject to a net income tax, a franchise tax
measured by net income, a franchise tax for the privilege of doing business,
or a corporate stock tax; or
(2) that state has jurisdiction to subject the taxpayer to a net income
tax regardless of whether, in fact, the state does or does not.
4. Rents and royalties from real or tangible personal property, capital
gains, interest, dividends or patent or copyright royalties, to the extent
that they constitute nonbusiness income, shall be allocated as provided in
paragraphs 5 through 8 of this article.
5. (1) Net rents and royalties from real property located in this state
are allocable to this state.
(2) Net rents and royalties from tangible personal property are
allocable to this state:
(a) if and to the extent that the property is utilized in this state; or
(b) in their entirety if the taxpayer's commercial domicile is in this
state and the taxpayer is not organized under the laws of or taxable in the
state in which the property is utilized.
(3) The extent of utilization of tangible personal property in a state
is determined by multiplying the rents and royalties by a fraction, the
numerator of which is the number of days of physical location of the property
in the state during the rental or royalty period in the taxable year and the
denominator of which is the number of days of physical location of the
property everywhere during all rental or royalty periods in the taxable year.
If the physical location of the property during the rental or royalty period
is unknown or unascertainable by the taxpayer, tangible personal property is
utilized in the state in which the property was located at the time the rental
or royalty payer obtained possession.
6. (1) Capital gains and losses from sales of real property located in
this state are allocable to this state.
(2) Capital gains and losses from sales of tangible personal property
are allocable to this state if
(a) the property had a situs in this state at the time of the sale; or
(b) the taxpayer's commercial domicile is in this state and the taxpayer
is not taxable in the state in which the property had a situs.
(3) Capital gains and losses from sales of intangible personal property
are allocable to this state if the taxpayer's commercial domicile is in this
state.
7. Interest and dividends are allocable to this state if the taxpayer's
commercial domicile is in this state.
8. (1) Patent and copyright royalties are allocable to this state:
(a) if and to the extent that the patent or copyright is utilized by the
payer in this state; or
(b) if and to the extent that the patent copyright is utilized by the
payer in a state in which the taxpayer is not taxable and the taxpayer's
commercial domicile is in this state.
(2) A patent is utilized in a state to the extent that it is employed in
production, fabrication, manufacturing, or other processing in the state or to
the extent that a patented product is produced in the state. If the basis of
receipts from patent royalties does not permit allocation to states or if the
accounting procedures do not reflect states of utilization, the patent is
utilized in the state in which the taxpayer's commercial domicile is located.
(3) A copyright is utilized in a state to the extent that printing or
other publication originates in the state. If the basis of receipts from
copyright royalties does not permit allocation to states or if the accounting
procedures do not reflect states of utilization, the copyright is utilized in
the state in which the taxpayer's commercial domicile is located.
9. All business income shall be apportioned to this state by multiplying
the income by a fraction, the numerator of which is the property factor plus
the payroll factor plus the sales factor, and the denominator of which is
three.
10. The property factor is a fraction, the numerator of which is the
average value of the taxpayer's real and tangible personal property owned or
rented and used in this state during the tax period and the denominator of
which is the average value of all the taxpayer's real and tangible personal
property owned or rented and used during the tax period.
11. Property owned by the taxpayer is valued at its original cost.
Property rented by the taxpayer is valued at eight times the net annual rental
rate. Net annual rental rate is the annual rental rate paid by the taxpayer
less any annual rental rate received by the taxpayer from subrentals.
12. The average value of property shall be determined by averaging the
values at the beginning and ending of the tax period but the tax administrator
may require the averaging of monthly values during the tax period if
reasonably required to reflect properly the average value of the taxpayer's
property.
13. The payroll factor is a fraction, the numerator of which is the
total amount paid in this state during the tax period by the taxpayer for
compensation and the denominator of which is the total compensation paid
everywhere during the tax period.
14. Compensation is paid in this state if:
(1) the individual's service is performed entirely within the state;
(2) the individual's service is performed both within and without the
state, but the service performed without the state is incidental to the
individual's service within the state; or
(3) some of the service is performed in the state; and
(a) the base of operations or, if there is no base of operations, the
place from which the service is directed or controlled is in the state; or
(b) the base of operations or the place from which the service is
directed or controlled is not in any state in which some part of the service
is performed, but the individual's residence is in this state.
15. The sales factor is a fraction, the numerator of which is the total
sales of the taxpayer in this state during the tax period, and the denominator
of which is the total sales of the taxpayer everywhere during the tax period.
16. Sales of tangible personal property are in this state if:
(1) the property is delivered or shipped to a purchaser, other than the
United States government, within this state regardless of the f.o.b. point or
other conditions of the sale; or
(2) the property is shipped from an office, store, warehouse, factory,
or other place of storage in this state; and
(a) the purchaser is the United States government; or
(b) the taxpayer is not taxable in the state of the purchaser.
17. Sales, other than sales of tangible personal property, are in this
state if:
(1) the income-producing activity is performed in this state; or
(2) the income-producing activity is performed both in and outside this
state and a greater proportion of the income-producing activity is performed
in this state than in any other state, based on costs of performance.
18. If the allocation and apportionment provisions of this article do
not fairly represent the extent of the taxpayer's business activity in this
state, the taxpayer may petition for or the tax administrator may require, in
respect to all or any part of the taxpayer's business activity, if reasonable:
(1) separate accounting;
(2) the exclusion of any one or more of the factors;
(3) the inclusion of one or more additional factors which will fairly
represent the taxpayer's business activity in this state; or
(4) the employment of any other method to effectuate an equitable
allocation and apportionment of the taxpayer's income.
Article V
1. Each purchaser liable for a use tax on tangible personal property
shall be entitled to full credit for the combined amount or amounts of legally
imposed sales or use taxes paid by him with respect to the same property to
another state and any subdivision thereof. The credit shall be applied first
against the amount of any use tax due the state, and any unused portion of the
credit shall then be applied against the amount of any use tax due a
subdivision.
2. Whenever a vendor receives and accepts in good faith from a purchaser
a resale or other exemption certificate or other written evidence of exemption
authorized by the appropriate state or subdivision taxing authority, the
vendor shall be relieved of liability for a sales or use tax with respect to
the transaction.
Article VI
1. (a) The multistate tax commission is hereby established. It shall be
composed of one "member" from each party state who shall be the head of the
state agency charged with the administration of the types of taxes to which
this compact applies. If there is more than one such agency the state shall
provide by law for the selection of the commission member from the heads of
the relevant agencies. State law may provide that a member of the commission
be represented by an alternate but only if there is on file with the
commission written notification of the designation and identity of the
alternate. The attorney general of each party state or his designee, or other
counsel if the laws of the party state specifically provide, shall be entitled
to attend the meetings of the commission, but shall not vote. Such attorneys
general, designees, or other counsel shall receive all notices of meetings
required under paragraph 1 (e) of this article.
(b) Each party state shall provide by law for the selection of
representatives from its subdivisions affected by this compact to consult with
the commission member from that state.
(c) Each member shall be entitled to one vote. The commission shall not
act unless a majority of the members are present, and no action shall be
binding unless approved by a majority of the total number of members.
(d) The commission shall adopt an official seal to be used as it may
provide.
(e) The commission shall hold an annual meeting and such other regular
meetings as its bylaws may provide and such special meetings as its executive
committee may determine. The commission bylaws shall specify the dates of the
annual and any other regular meetings, and shall provide for the giving of
notice of annual, regular and special meetings. Notices of special meetings
shall include the reasons therefor and an agenda of the items to be
considered.
(f) The commission shall elect annually, from among its members, a
chairman, a vice chairman and a treasurer. The commission shall appoint an
executive director who shall serve at its pleasure, and it shall fix his
duties and compensation. The executive director shall be secretary of the
commission. The commission shall make provision for the bonding of such of
its officers and employees as it may deem appropriate.
(g) Irrespective of the civil service, personnel or other merit system
laws of any party state, the executive director shall appoint or discharge
such personnel as may be necessary for the performance of the functions of the
commission and shall fix their duties and compensation. The commission bylaws
shall provide for personnel policies and programs.
(h) The commission may borrow, accept or contract for the services of
personnel from any state, the United States, or any other governmental entity.
(i) The commission may accept for any of its purposes and functions any
and all donations and grants of money, equipment, supplies, materials and
services, conditional or otherwise, from any governmental entity, and may
utilize and dispose of the same.
(j) The commission may establish one or more offices for the transacting
of its business.
(k) The commission shall adopt bylaws for the conduct of its business.
The commission shall publish its bylaws in convenient form, and shall file a
copy of the bylaws and any amendments thereto with the appropriate agency or
officer in each of the party states.
(l) The commission annually shall make to the governor and legislature
of each party state a report covering its activities for the preceding year.
Any donation or grant accepted by the commission or services borrowed shall be
reported in the annual report of the commission, and shall include the nature,
amount and conditions, if any, of the donation, gift, grant or services
borrowed and the identity of the donor or lender. The commission may make
additional reports as it may deem desirable.
2. (a) To assist in the conduct of its business when the full
commission is not meeting, the commission shall have an executive committee of
seven members, including the chairman, vice chairman, treasurer and four other
members elected annually by the commission. The executive committee, subject
to the provisions of this compact and consistent with the policies of the
commission, shall function as provided in the bylaws of the commission.
(b) The commission may establish advisory and technical committees,
membership on which may include private persons and public officials, in
furthering any of its activities. Such committees may consider any matter of
concern to the commission, including problems of special interest to any party
state and problems dealing with particular types of taxes.
(c) The commission may establish such additional committees as its
bylaws may provide.
3. In addition to powers conferred elsewhere in this compact, the
commission shall have power to:
(a) Study state and local tax systems and particular types of state and
local taxes.
(b) Develop and recommend proposals for an increase in uniformity or
compatibility of state and local tax laws with a view toward encouraging the
simplification and improvement of state and local tax law and administration.
(c) Compile and publish information as in its judgment would assist the
party states in implementation of the compact and taxpayers in complying with
state and local tax laws.
(d) Do all things necessary and incidental to the administration of its
functions pursuant to this compact.
4. (a) The commission shall submit to the governor or designated
officer or officers of each party state a budget of its estimated expenditures
for such period as may be required by the laws of that state for presentation
to the legislature thereof.
(b) Each of the commission's budgets of estimated expenditures shall
contain specific recommendations of the amounts to be appropriated by each of
the party states. The total amount of appropriations requested under any such
budget shall be apportioned among the party states as follows: one-tenth in
equal shares; and the remainder in proportion to the amount of revenue
collected by each party state and its subdivisions from income taxes, capital
stock taxes, gross receipts taxes, sales and use taxes. In determining such
amounts, the commission shall employ such available public sources of
information as, in its judgment, present the most equitable and accurate
comparisons among the party states. Each of the commission's budgets of
estimated expenditures and requests for appropriations shall indicate the
sources used in obtaining information employed in applying the formula
contained in this paragraph.
(c) The commission shall not pledge the credit of any party state. The
commission may meet any of its obligations in whole or in part with funds
available to it under paragraph 1 (i) of this article; provided that the
commission takes specific action setting aside such funds prior to incurring
any obligation to be met in whole or in part in such manner. Except where the
commission makes use of funds available to it under paragraph 1 (i), the
commission shall not incur any obligation prior to the allotment of funds by
the party states adequate to meet the same.
(d) The commission shall keep accurate accounts of all receipts and
disbursements. The receipts and disbursements of the commission shall be
subject to the audit and accounting procedures established under its bylaws.
All receipts and disbursements of funds handled by the commission shall be
audited yearly by a certified or licensed public accountant and the report of
the audit shall be included in and become part of the annual report of the
commission.
(e) The accounts of the commission shall be open at any reasonable time
for inspection by duly constituted officers of the party states and by any
persons authorized by the commission.
(f) Nothing contained in this article shall be construed to prevent
commission compliance with laws relating to audit or inspection of accounts by
or on behalf of any government contributing to the support of the commission.
Article VII
1. Whenever any two or more party states, or subdivisions of party
states, have uniform or similar provisions of law relating to an income tax,
capital stock tax, gross receipts tax, sales or use tax, the commission may
adopt uniform regulations for any phase of the administration of such law,
including assertion of jurisdiction to tax, or prescribing uniform tax forms.
The commission may also act with respect to the provisions of article IV of
this compact.
2. Prior to the adoption of any regulation, the commission shall:
(a) As provided in its bylaws, hold at least one public hearing on due
notice to all affected party states and subdivisions thereof and to all
taxpayers and other persons who have made timely request of the commission for
advance notice of its regulation-making proceedings.
(b) Afford all affected party states and subdivisions and interested
persons an opportunity to submit relevant written data and views, which shall
be considered fully by the commission.
3. The commission shall submit any regulations adopted by it to the
appropriate officials of all party states and subdivisions to which they might
apply. Each such state and subdivision shall consider any such regulation for
adoption in accordance with its own laws and procedures.
Article VIII*
1. This article shall be in force only in those party states that
specifically provide therefor by statute.
2. Any party state or subdivision thereof desiring to make or
participate in an audit of any accounts, books, papers, records or other
documents may request the commission to perform the audit on its behalf. In
responding to the request, the commission shall have access to and may
examine, at any reasonable time, such accounts, books, papers, records, and
other documents and any relevant property or stock of merchandise. The
commission may enter into agreements with party states or their subdivisions
for assistance in performance of the audit. The commission shall make
charges, to be paid by the state or local government or governments for which
it performs the service, for any audits performed by it in order to reimburse
itself for the actual costs incurred in making the audit.
3. The commission may require the attendance of any person within the
state where it is conducting an audit or part thereof at a time and place
fixed by it within such state for the purpose of giving testimony with respect
to any account, book, paper, document, other record, property or stock of
merchandise being examined in connection with the audit. If the person is not
within the jurisdiction, he may be required to attend for such purpose at any
time and place fixed by the commission within the state of which he is a
resident; provided that such state has adopted this article.
4. The commission may apply to any court having power to issue
compulsory process for orders in aid of its powers and responsibilities
pursuant to this article and any and all such courts shall have jurisdiction
to issue such orders. Failure of any person to obey any such order shall be
punishable as contempt of the issuing court. If the party or subject matter
on account of which the commission seeks an order is within the jurisdiction
of the court to which application is made, such application may be to a court
in the state or subdivision on behalf of which the audit is being made or a
court in the state in which the object of the order being sought is situated.
The provisions of this paragraph apply only to courts in a state that has
adopted this article.
5. The commission may decline to perform any audit requested if it finds
that its available personnel or other resources are insufficient for the
purpose or that, in the terms requested, the audit is impracticable of
satisfactory performance. If the commission, on the basis of its experience,
has reason to believe that an audit of a particular taxpayer, either at a
particular time or on a particular schedule, would be of interest to a number
of party states or their subdivisions, it may offer to make the audit or
audits, the offer to be contingent on sufficient participation therein as
determined by the commission.
6. Information obtained by any audit pursuant to this article shall be
confidential and available only for tax purposes to party states, their
subdivisions or the United States. Availability of information shall be in
accordance with the laws of the states or subdivisions on whose account the
commission performs the audit, and only through the appropriate agencies or
officers of such states or subdivisions. Nothing in this article shall be
construed to require any taxpayer to keep records for any period not otherwise
required by law.
7. Other arrangements made or authorized pursuant to law for cooperative
audit by or on behalf of the party states or any of their subdivisions are not
superseded or invalidated by this article.
8. In no event shall the commission make any charge against a taxpayer
for an audit.
9. As used in this article, "tax" in addition to the meaning ascribed to
it in article II, means any tax or license fee imposed in whole or in part for
revenue purposes.
Article IX
1. Whenever the commission finds a need for settling disputes concerning
apportionments and allocations by arbitration, it may adopt a regulation
placing this article in effect, notwithstanding the provisions of article VII.
2. The commission shall select and maintain an arbitration panel
composed of officers and employees of state and local governments and private
persons who shall be knowledgeable and experienced in matters of tax law and
administration.
3. Whenever a taxpayer who has elected to employ article IV, or whenever
the laws of the party state or subdivision thereof are substantially identical
with the relevant provisions of article IV, the taxpayer, by written notice to
the commission and to each party state or subdivision thereof that would be
affected, may secure arbitration of an apportionment or allocation, if he is
dissatisfied with the final administrative determination of the tax agency of
the state or subdivision with respect thereto on the ground that it would
subject him to double or multiple taxation by two or more party states or
subdivisions thereof. Each party state and subdivision thereof hereby
consents to the arbitration as provided herein, and agrees to be bound
thereby.
4. The arbitration board shall be composed of one person selected by the
taxpayer, one by the agency or agencies involved, and one member of the
commission's arbitration panel. If the agencies involved are unable to agree
on the person to be selected by them, such person shall be selected by lot
from the total membership of the arbitration panel. The two persons selected
for the board in the manner provided by the foregoing provisions of this
paragraph shall jointly select the third member of the board. If they are
unable to agree on the selection, the third member shall be selected by lot
from among the total membership of the arbitration panel. No member of a
board selected by lot shall be qualified to serve if he is an officer or
employee or is otherwise affiliated with any party to the arbitration
proceeding. Residence within the jurisdiction of a party to the arbitration
proceeding shall not constitute affiliation within the meaning of this
paragraph.
5. The board may sit in any state or subdivision party to the
proceeding, in the state of the taxpayer's incorporation, residence or
domicile, in any state where the taxpayer does business, or in any place that
it finds most appropriate for gaining access to evidence relevant to the
matter before it.
6. The board shall give due notice of the times and places of its
hearings. The parties shall be entitled to be heard, to present evidence, and
to examine and cross-examine witnesses. The board shall act by majority vote.
7. The board shall have power to administer oaths, take testimony,
subpoena and require the attendance of witnesses and the production of
accounts, books, papers, records, and other documents, and issue commissions
to take testimony. Subpoenas may be signed by any member of the board. In
case of failure to obey a subpoena, and upon application by the board, any
judge of a court of competent jurisdiction of the state in which the board is
sitting or in which the person to whom the subpoena is directed may be found
may make an order requiring compliance with the subpoena, and the court may
punish failure to obey the order as a contempt. The provisions of this
paragraph apply only in states that have adopted this article.
8. Unless the parties otherwise agree the expenses and other costs of
the arbitration shall be assessed and allocated among the parties by the board
in such manner as it may determine. The commission shall fix a schedule of
compensation for members of arbitration boards and of other allowable expenses
and costs. No officer or employee of a state or local government who serves
as a member of a board shall be entitled to compensation therefor unless he is
required on account of his service to forego the regular compensation
attaching to his public employment, but any such board member shall be
entitled to expenses.
9. The board shall determine the disputed apportionment or allocation
and any matters necessary thereto. The determinations of the board shall be
final for purposes of making the apportionment or allocation, but for no other
purpose.
10. The board shall file with the commission and with each tax agency
represented in the proceeding: the determination of the board; the board's
written statement of its reasons therefor; the record of the board's
proceedings; and any other documents required by the arbitration rules of the
commission to be filed.
11. The commission shall publish the determinations of boards together
with the statements of the reasons therefor.
12. The commission shall adopt and publish rules of procedure and
practice and shall file a copy of such rules and of any amendment thereto with
the appropriate agency or officer in each of the party states.
13. Nothing contained herein shall prevent at any time a written
compromise of any matter or matters in dispute, if otherwise lawful, by the
parties to the arbitration proceeding.
Article X
1. This compact shall enter into force when enacted into law by any
seven states. Thereafter, this compact shall become effective as to any other
state upon its enactment thereof. The commission shall arrange for
notification of all party states whenever there is a new enactment of the
compact.
2. Any party state may withdraw from this compact by enacting a statute
repealing the same. No withdrawal shall affect any liability already incurred
by or chargeable to a party state prior to the time of such withdrawal.
3. No proceeding commenced before an arbitration board prior to the
withdrawal of a state and to which the withdrawing state or any subdivision
thereof is a party shall be discontinued or terminated by the withdrawal, nor
shall the board thereby lose jurisdiction over any of the parties to the
proceeding necessary to make a binding determination therein.
Article XI
Nothing in this compact shall be construed to:
(a) Affect the power of any state or subdivision thereof to fix rates of
taxation, except that a party state shall be obligated to implement article
III 2 of this compact.
(b) Apply to any tax or fixed fee imposed for the registration of a
motor vehicle or any tax on motor fuel, other than a sales tax; provided that
the definition of "tax" in article VIII 9 may apply for the purposes of that
article and the commission's powers of study and recommendation pursuant to
article VI 3 may apply.
(c) Withdraw or limit the jurisdiction of any state or local court or
administrative officer or body with respect to any person, corporation or
other entity or subject matter, except to the extent that such jurisdiction is
expressly conferred by or pursuant to this compact upon another agency or
body.
(d) Supersede or limit the jurisdiction of any court of the United
States.
Article XII
This compact shall be liberally construed so as to effectuate the
purposes thereof. The provisions of this compact shall be severable and if
any phrase, clause, sentence or provision of this compact is declared to be
contrary to the constitution of any state or of the United States or the
applicability thereof to any government, agency, person or circumstance is
held invalid, the validity of the remainder of this compact and the
applicability thereof to any government, agency, person or circumstance shall
not be affected thereby. If this compact shall be held contrary to the
constitution of any state participating therein, the compact shall remain in
full force and effect as to the remaining party states and in full force and
effect as to the state affected as to all severable matters.
(L. 1967 p. 102 § 1)
*Article VIII adopted in this state, 32.205
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