Bill Title: The length of the recognition period for built-in gains tax; the evidentiary standard for proving a transaction has economic substance; participation by the Department of Revenue in the Multistate Tax Commission Audit Program; and reliance by a taxpayer on past audits by the Department of Revenue. (FE)

Spectrum: Partisan Bill (Republican 25-0)

Status: (Passed) 2018-04-04 - Published 4-4-2018 [AB259 Detail]

Text: Latest bill text (Introduced) [PDF]

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