On June 16, the MTC filed an amicus brief in Health Net, which is currently pending in the Oregon Supreme Court on direct appeal from Oregon’s Tax Court. The case arises out of the same issue as Gillette: whether the state must allow the taxpayer to use the income tax apportionment election contained in Article III of the Multistate Tax Compact, or whether the state may require apportionment via its own formula.
In Gillette, the California Supreme Court ruled unanimously in favor of the state; Oregon’s Tax Court did the same. The MTC filed its brief to clarify the nature of the Compact, as it did in Gillette and several other pending cases.
You can read the brief by clicking here 