United States · Bill · S
S. 1918 (93rd)
Intergovernmental Audit Act
Introduced
31 May 1973
Last action
—
Status
Referred to Senate Committee on Government Operations.
Sponsors
—
Subjects
Discovery layer
Source updated
3 September 2025
Summary
Permits a State, if permitted by its own laws, 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 an examining State to examine the books and records of account of any taxpayer or any business on behalf of any designating State or group of States for the purpose of obtaining information in order to make it possible for each such State to determine whether or not that State has jurisdiction to impose a tax liability or a collection and remittance requirement upon any taxpayer or any business.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in Senate
summary · EN · 31 May 1973
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1918
- Open data entity: https://api.congress.gov/v3/bill/93/s/1918