MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Special Rule: Airlines

Adopted in 1983, this model provides special industry rules for allocating and apportioning the income of commercial airlines and for sourcing receipts, property, and payroll.

Adopted Model

Special Rule: Airlines  (PDF)

Document Library
  • 1983 – Notice and Submission of Proposed Airlines Model (PDF)
  • 1983 – Hearing Officer Report – Airlines Model (PDF)
  • 1982 – Hearing Transcript – Airlines Model (PDF)
  • 1983 – Memo to Executive Committee – Airlines Model (PDF)
  • 1982 – Letter from California FTB on Airlines Model (PDF)
  • 1982 – Memo from Executive Director to Uniformity Committee (PDF)
  • 1981 – Letter from Airlines Industry to Executive Director (PDF)
  • 1981 – Memo from Executive Director on Meeting with the Airlines Industry (PDF)

Back to the Adopted Uniformity Recommendations page.