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.

Model General Allocation and Apportionment Regulations

The model general allocation and apportionment regulations were originaly adopted in 1973. They have been revised multiple times through 2010 and amended to implement changes to Art. IV (UDITPA) in 2017 and 2018.

These regulations provide general rules for implementing the Uniform Division of Income for Tax Purposes Act (UDITPA), as the MTC has recommended revising that model act. See information on the recommended version of UDITPA. It also contains detailed principles for determining the existence of a “unitary business.”

See the Summary of the Model General Allocation and Apportionment Regulations (PDF) for more information.

Adopted Model

Model General Allocation and Apportionment Regulations as of July 25, 2018 (PDF)

Model General Allocation and Apportionment Regulations as of July 25, 2018 (WORD)

Model General Allocation and Apportionment Regulations as of July 25, 2018 – Reformatted with navigation (WORD)

 

Document Library

Archive for Sections 1 and 17 Rules

Archive for Section 18 Rules

Back to the Adopted Uniformity Recommendations page.