Notification to Department of Revenue after out-of-state business enters state for purposes of responding to disaster or emergency; post disaster response period application of state laws and requirements

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    1. The out-of-state business that enters the state shall, upon request, provide to the Department of Revenue a statement that it is in the state for purposes of responding to the disaster or emergency, which statement shall include the business' name, state of domicile, principal business address, federal tax identification number, date of entry and contact information.
    2. A registered business in the state shall, upon request, provide the information required in paragraph (a) of this subsection for any affiliate that enters the state that is an out-of-state business. The notification shall also include contact information for the registered business in the state.
  1. An out-of-state business or an out-of-state employee that remains in the state after the disaster response period shall complete state and local registration, licensing and filing requirements that ensue as a result of establishing the requisite business presence or residency in the state applicable under the existing rules.
  2. The Department of Revenue shall promulgate necessary regulations, develop and issue forms or online processes, and maintain and make available an annual record of any designations pursuant to this chapter.


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