Apportionment Definition & Meaning

I do not argue that apportionments should be based on actual votes cast rather than population. The basis for apportionment may be out of date. For example, in the United States, apportionment follows the decennial census. The states conducted the 2010 elections with districts apportioned according to the 2000 Census. The lack of accuracy does not justify the present cost and perceived intrusion of a new census before each biennial election. A lowest common denominator between adjoining voters exists, the “voting place” or “administrative quantum” traditionally designed for voting convenience, tending to unite small clusters of homes and to remain little changed. The government does not organize the perfect number of voters into an election district, but a roughly appropriate number of voting places.

Printable/downloadable forms can be found on the Business Income Tax Forms web page. In cases where none of the three apportionment factors is applicable, the taxable net income of the taxpayer is presumed to be 100 percent apportioned to Massachusetts unless the taxpayer demonstrates that such apportionment will not reasonably approximate its income derived from business carried on within Massachusetts.

One system for every direct tax step

Under Western Australian strata laws, the strata administration can decide the rate to charge residents as long as it does not exceed the regulated residential tariff offered by the monopoly residential energy retailer, . This legislation allows for the strata company to generate its own source of revenue without charging extra fees from property owners. Extracts, even using cyclohexane, contain substantial amounts of plant material that interfere with GC–MS analysis, and cleanup of the extracts by a column chromatographic method or SPE was performed almost universally, using gel permeation or sorbents that included Florisil, alumina, silica, and aminopropyl-modified silica. A cautionary note regarding SPE is that most commercial cartridges are manufactured using polyethylene or polypropylene barrels and frits, and contact with the sample provides an opportunity for sample contamination by residues in the plastic as well as for nonspecific binding of nonpolar analytes. For that reason, we eliminated all plastics from the analytical procedure, using glass SPE cartridges with glass fiber frits. Extraction techniques have included sonication and dynamic sonication, Soxhlet, and accelerated solvent extraction; based on method development data provided by the various authors, all approaches appear to be effective. Apportionment is one of the most important functions of the decennial census.

Related business activities are activities where there is a sharing or exchange of value between the segments of a single entity or multiple entities such that the activities are mutually beneficial, interdependent, integrated, or such that they otherwise contribute to one another. In general, any two segments or activities of a single corporation are related business activities unless the two segments or activities are not unitary under U.S. constitutional principles. In addition, some activities are related business activities notwithstanding the absence of a unitary relationship, e.g., the short term investment of capital in a non-unitary business segment or activity. In accounting, apportionment refers to how a business divvies up and attributes its gross income. This is important when a company has several divisions or subsidiaries, or if it operates internationally.

Pro-Growth Tax Reform for Oklahoma

This margin account principal engineer will generally be someone from the specialty discipline responsible for the kind of requirement involved. For example, it would make sense to appoint someone from the weights group to manage the weights margin account and someone from reliability to manage a reliability margin account.

These example sentences are selected automatically from various online news sources to reflect current usage of the word ‘apportionment.’ Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in oureditorial policy.

( One or More Factors Inapplicable

The Tax Map Unit will process applications in the order that they are received. Initial review of application for processing is 30 business days. Please ensure the application contains the correct and required documents, otherwise this will delay processing time.

2.Inventory or Stock of Goods. Inventory or stock of goods is included in the property factor in accordance with the valuation method used for federal income tax purposes. Consigned inventory owned by the taxpayer is included in the property factor.

More meanings of apportionment

Corporations subject to Combined Reporting.Corporations subject to combined reporting are subject to the apportionment rules in this regulation and the apportionment provisions of 830 CMR 63.32B.2. Presumption, a conclusion of law or fact that is assumed to apply to a taxpayer unless the Commissioner or the taxpayer affirmatively rebuts the presumption by presenting contrary evidence of the actual facts and circumstances applicable to the taxpayer. Mutual Fund Sales, mutual fund sales within the meaning of M.G.L. c. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.

Where none of the three apportionment factors is applicable to a taxpayer’s activities, the taxpayer is encouraged to apply for alternative apportionment under M.G.L. c. Enforcement of Legal Rights. Receipts attributable to the protection or enforcement of legal rights of a taxpayer through litigation, arbitration, or settlement of legal disputes or claims, including the filing and pursuit of claims under insurance contracts, shall be excluded from the numerator and denominator of the taxpayer’s sales factor.

Condominium Apportionment

The taxable net income of Corporation C is the sum of these separately apportioned amounts. Corporation B, which is domiciled outside of Massachusetts, conducts business in Massachusetts and, in addition, owns a minority limited partnership interest in Partnership B. Partnership B does not conduct business in Massachusetts. Neither Corporation B nor the Commissioner rebuts the presumption that the business activities of Corporation B and Partnership B are unrelated. Income from Corporation B’s holding or disposition of its interest in Partnership B is not subject to Massachusetts tax jurisdiction and is excluded from the Corporation’s taxable net income. Corporation B must apportion the balance of its income to Massachusetts using the Apportionment factors derived from its other activities. Treatment of an Allocable Item of Income. An allocable item of income is allocated to Massachusetts and therefore not subject to apportionment if the taxpayer’s commercial domicile is in the Commonwealth.

It can also be used in the context of business taxation to determine which jurisdiction a company’s tax liability is owed. In another real estate-related scenario, https://simple-accounting.org/ can also describe the division of financial responsibility for a property between tenants in common. Co-owners of a property may decide to apportion maintenance costs between themselves, according to the percentage of ownership or interest held by each party. The most comprehensive corporate income tax software on the market, covering virtually every type of return. Sales by the partnership to the corporation in an amount not to exceed the total of all sales made by the partnership multiplied by the corporation’s profits interest in the partnership. The corporation uses thirty-five percent or more of its tangible property in manufacturing during the taxable year.

In the case of a third party recipient who receives the tangible personal property by direct shipment from the taxpayer at the direction of the purchaser, the “state of the purchaser” is the state of the third party recipient. Person, a natural or legal person, including, but not limited to, an individual, corporation, corporate trust, limited liability company, partnership, or S corporation. Partnership and Partner, as a general rule, the terms “partnership” and “partner” have the same meaning as in Code § 7701, provided that these terms shall also apply to other entities and their members treated as partnerships and partners for purposes of M.G.L. c. The term “partnership” does not include any trust or estate subject to taxation under M.G.L. c. 62 or any entity taxed as a corporation under M.G.L. c.

• In the case of the other three industries, the Commissioner determined that the industry-specific alternative sales factor rules remain necessary.
• The product may come in several versions and, over time, may be subject to modification.
• Corporation C has a 20% profits interest in Partnership P. C’s own payroll is $1,000,000, half of which is attributable to Massachusetts employees, and P’s payroll is $800,000, one quarter of which is attributable to Massachusetts employees.
• Certain services may not be available to attest clients under the rules and regulations of public accounting.
• In subsection , before clause , the word “apportioned” is substituted for “distributed” for consistency in the revised section.
• Staying on top of changing direct tax regulations is a challenge — how can technology help?

Urban planning, conducted by governments and regulatory bodies, customarily does not have jurisdiction over issues concerning energy administration other than regulations regarding the location of energy assets within reserves maintained by local governments. Traditionally, the utility companies govern this space. As power, both the noun and the verb, shifts from market incumbents to citizens, the government and planning authorities will need to play a larger role. The Gen Y Demonstration Housing Project will demonstrate the innovative planning systems needed to facilitate the shift. This symbol indicates a link to a non-government web site. Our linking to these sites does not constitute an endorsement of any products, services or the information found on them.

Not only does this evidence of legislative deference directly undermine longstanding assertions but it suggests that rural advantages in apportionment may not have significantly affected state policy toward urban places. In this sense then, this means of apportionment is regressive. These apportionment units were not mere electoral districts established by convention, as they are today. Enclaves failed to update 1890s apportionments for seven decades. In many states such practices lasted until the apportionment revolution of the 1960s.