316 NAC 24-057. TAXABLE IN ANOTHER STATE

REG-24-057 TAXABLE IN ANOTHER STATE 057.01 A corporate taxpayer is taxable in another state if that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether in fact the state does or does not do so. 057.02 The failure to provide upon request of the State Tax Commissioner a copy of the return filed together with proof of payment of a net income tax imposed by another state creates a rebuttable presumption that the taxpayer is not subject to tax in the other state. (Section 77-2734.11, R.S.Supp., 1984. July 7, 1985.)