CHAPTER 11. TAXATION.

§11-21-1. Legislative findings.

The Legislature hereby finds and declares that the adoption by this state for its personal income tax purposes of the provisions of the laws of the United States relating to the determination of income for federal income tax purposes will (1) simplify preparation of state income tax returns by taxpayers, (2) improve enforcement of the state income tax through better use of information obtained from federal income tax audits, and (3) aid interpretation of the state tax law through increased use of federal judicial and administrative determinations and precedents.

The Legislature does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.

Bills Affecting §11-21-1

2001 1X: HB102
2001 5X: HB503
2001 5X: SB5001
2001 Regular Session: HB2492
2001 Regular Session: HB2750
2001 Regular Session: HB2848
2001 Regular Session: HB3211
2002 Regular Session: HB2492
2002 Regular Session: HB2750
2003 Regular Session: HB2545
2003 Regular Session: HB2786
2004 Regular Session: HB2545
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2234
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 2X: HB204
2006 2X: SB2001
2006 Regular Session: HB2234
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4591
2006 Regular Session: HB4599
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB609
2007 Regular Session: HB2559
2007 Regular Session: HB2753
2007 Regular Session: HB3172
2008 Regular Session: HB2559
2008 Regular Session: HB2753
2008 Regular Session: HB3172
2008 Regular Session: SB283
2009 Regular Session: HB2086
2009 Regular Session: HB2102
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: SB41
2009 Regular Session: SB540
2010 Regular Session: HB2102
2010 Regular Session: SB22
2011 Regular Session: HB2949
2011 Regular Session: HB9999
2011 Regular Session: SB85
2011 Regular Session: SB345
2012 Regular Session: HB4369
2012 Regular Session: SB124
2013 Regular Session: SB62
2013 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB4343
2014 Regular Session: HB4343
2014 Regular Session: SB74
2014 Regular Session: SB312
2014 Regular Session: SB312
2015 Regular Session: SB402
2016 Regular Session: SB502
2016 Regular Session: SB574
2017 Regular Session: SB13
2017 Regular Session: SB275
2018 Regular Session: SB139
2019 Regular Session: HB2798
2019 Regular Session: HB2798
2019 Regular Session: SB282
2019 Regular Session: SB499
2019 Regular Session: SB499
2020 Regular Session: SB143
2021 Regular Session: HB2026
2021 Regular Session: HB3116
2021 Regular Session: SB62
2021 Regular Session: SB373