In December, 2012, the Multistate Tax Commission Executive Committee approved a public hearing for proposed amendments to Article IV [UDITPA] of the model Multistate Tax Compact. Public Hearing was conducted in March, 2013 by Hearing Officer Professor Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut Law School. This report of the Hearing Officer to the MTC Executive Committee provides a background to the amendments, a summary of the proposals’ substantive features, a review of the public testimony, and the Hearing Officer’s comments and recommendations, including in some cases, his proposals for a redrafted statute.
The Hearing Officer’s report is available here.