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MTC multistate tax Commission
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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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Franchise Tax Board v. Hyatt

180910-for-E-Filing_a-(1).jpgIn the case of Franchise Tax Board v. Hyatt, the Commission, along with the National Governors Association and the National Conference of State Legislatures, have filed an amicus brief in support of the California Franchise Tax Board (FTB), asking that the U.S. Supreme Court overrule the 1979 case of Nevada v. Hall.  In Hall, the Court ruled for the first time that states and their governmental agencies do not have sovereign immunity in the courts of their sister states.  In Hyatt, an individual, who had moved from California to Nevada, sued the FTB alleging that its auditors had committed torts.

The Nevada courts had awarded significant damages, ultimately reduced over the long course of this litigation. The case itself has been before the Supreme Court twice before.  The last time, the Court was evenly split on the issue of whether to overrule Hall, because of the death of Justice Scalia.  The Commission’s amicus brief argues the allowing state tax agencies to be sued in out-of-state courts interfere with tax administration and enforcement, and allows litigation that would, ultimately, disrupt interstate cooperation.

You can read the brief by clicking here .
 

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Upcoming Events

Uniformity Standing Subcommittee Meeting

January 21, 2020
at 3 P.M. Eastern (Third Thursday)
Via GoToMeeting
View Agenda

A Conversation with Former SCOTUS Clerks on Effective Amicus Briefing in the Supreme Court

January 26, 2021 @ 2 P.M. Eastern
via Webinar
Online Registration 

Spring Committee Meetings

April 2021
TBD

54th Annual Meeting Week

August 2-5, 2021
TBD

Past Meeting - State Attorneys-Only Roundtable and Information Sharing Session: Sales Taxes and Other Transaction Taxes

December 1, 2020 @ 2 P.M. Eastern
via Webinar
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Past Meeting - Fall Committee Meetings

November 5 - 6, 16 - 17, and 20, 2020
via Teleconference and Webcast
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