Multistate Corporate Audit Issues State Law Survey

Summary

This state law survey provides a summary of laws in all 50 states plus the District of Columbia that provide for the treatment of the major income and sales/use audit issues that impact multistate corporate taxpayers in each jurisdiction. Although there are a number of audit issues that impact the compliance policies of multistate companies, these three issues that are audit-related, which address managed audits (essentially, self-audits), reporting to state authorities of changes in federal audits, and voluntary disclosure agreements, are among the more important audit considerations.