RD38 - Annual Modified Apportionment Report


Executive Summary:

Annual report on the number of income tax returns processed during the prior fiscal year for eligible companies that claimed a modified method of apportionment pursuant to Chapter 801 or Chapter 802, 2018 Acts of Assembly, and the estimated revenue impact of such modified methods of apportionment. [Reporting requirements of Enactment Clause 3, Chapter 801, 2018 Acts of Assembly, are identical.]