Litigation Committee Agenda 7/2017


Multistate Tax Commission Litigation Committee Meeting
Galt House Hotel
140 North Fourth Street
Louisville, Kentucky

Tuesday, August 1, 2017
8:30 a.m. to 10:00 a.m. Eastern Time
(Times Noted on the Agenda are Approximate)

To attend via telephone: (719) 457-1414, passcode 258090#

Telephone participants will be muted by default and if their line causes interference with the call; to un-mute your line, please press *6. 
If you experience any kind of difficulty participating in the meeting via telephone, please contact Lila Disque at
I. Welcome and Introductions (8:30 a.m.-8:40 a.m.)
  Clark Snelson, Utah Attorney General’s Office.
  State representatives and members of the public are welcome, but not required, to introduce themselves.
II. Initial Public Comment Period (8:40 a.m. - 8:45 a.m.)
  Members of the Public.
  Members of the public may take this opportunity to address the Committee concerning any topic related to its purposes, including the agenda. If the comment is related to a specific item on that agenda, however, the Chair may request that the comment be saved until discussion of that item. The Chair may set time limits on public comments in order to give everyone the opportunity to speak and in order to complete committee business.
III.  Approval of Minutes of Litigation Committee Meeting Held March 9, 2017 (8:45 a.m. – 8:46 a.m.)
  Clark Snelson, Utah Attorney General’s Office.
IV.   Report on MTC Amicus Brief Activity (8:46 a.m. – 9:00 a.m.)
  Helen Hecht, General Counsel, MTC.
  Staff report to Litigation Committee re: amicus briefs, August 2017
V. Equitable Apportionment Under UDITPA Section 18: Past, Present and Future (9:00a.m. – 10:00 a.m.)
  Professor John Swain, University of Arizona Rogers College of Law; Karl Freidan, Vice President and General Counsel, Council on State Taxation; Bruce Fort, Counsel, MTC.
  This panel discussion will trace the recent history of UDITPA’s equitable apportionment provisions in litigation addressing the imposition of “market-based” apportionment rules in “cost of performance” states, standards of proof and distortion analysis in cases involving disparate sources of income and apportionment formulas, and the future of equitable apportionment litigation, regulations and statutes.
VI. Adjourn (10:00 a.m.)

Additional information on this meeting and agenda may be secured from Bruce Fort, Multistate Tax Commission, 444 North Capitol Street, NW, Suite 425, Washington, D.C. 20001-1538, telephone: (505) 982-8902.  

Back to the 2017 Annual Committee Meetings webpage.