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 Statute for Combined Reporting – Finnigan Method

Adopted in 2021, this project provided  a model for combined reporting using the Finnigan method. That method treats the group as if it were a single taxpayer, combining the apportionable unitary income of the entities in the group and apportioning that income using a single group apportionment formula. The model is otherwise similar to the Model Statute for Combined Reporting using the Joyce method (above), with minor updates.

Adopted Model

Finnigan Method – Model Statute for Combined Reporting (PDF)

Document Library

2021 Resolution Adopting Model (PDF)

Archive Page

Back to the Adopted Uniformity Recommendations page.