United States · Bill · HR
H.R. 5635 (94th)
Common Tax Audit Act
Introduced
26 March 1975
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Common Tax Audit Act - Permits any State, under the Internal Revenue Code, to designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States. Permits such audit to include Federal income tax returns, the books and records of account of any taxpayer or any business to determine whether or not the State has jurisdiction to impose a tax liability.
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Documents
1 official file
Introduced in House
summary · EN · 26 March 1975
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/house-bill/5635
- Open data entity: https://api.congress.gov/v3/bill/94/hr/5635