Municipal Net Profit Tax


What if I have a special filing agreement with a municipal corporation?

If you have a formal or informal agreement regarding alternative apportionment with a municipal corporation, it is not binding on the tax commissioner.  You must request alternative apportionment with the filing of your tax return.  The tax commissioner will consider each request on a case-by-case basis.  If a municipal corporation has agreed to allow the alternative apportionment, that will be a significant factor considered in evaluating the request and documentation of such prior agreements should be provided with the request.