Intergovernmental Audit Act

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

1. 31 May 1973

   Introduced

   Referred to Senate Committee on Government Operations.

   Source: IntroReferral

2. 31 May 1973

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 31 May 1973

  Open at official source

Sponsors

• Sen. Burdick, Quentin N. [D-ND] · D · Sponsor
• Sen. McGee, Gale W. [D-WY] · D · Cosponsor
• Sen. Moss, Frank E. [D-UT] · D · Cosponsor
• Sen. Inouye, Daniel K. [D-HI] · D · Cosponsor
• · ssga00 · Standing

Related records

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