Department of Revenue Financial-Compliance Audit for the Two Fiscal Years Ended .. 1992
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Prior to this change in 1990, each branch was considered a bank in and of itself which filed its own tax return. After the change in branch banking laws, the department was not always aware if multiple branch banks were included on a tax return because the return did not require the filer to indicate which branches were included on the return. The department has since developed a form that finan- cial institutions will be required to file with their corporation tax returns. This form will provi...de the department with the county, city, and school district in which the financial institution is located. For those banks with more than one branch within a county, it will also list the percentage of deposits for each branch. The department plans to provide this additional infor- mation to the counties.
Recommendation #20 We recommend the department provide the necessary information to allow counties to distribute corporation license tax.
Page 34 Independent Auditor's Report & Agency Financial Schedules Page A-1 Summary of Independent Auditor's Report Summaiy of Indepen- The auditor's opinion issued on the financial schedules contained dent Auditor's Report in this report is intended to convey to the reader the degree of reliance which can be placed on the amounts presented.
What to read after Department of Revenue Financial-Compliance Audit for the Two Fiscal Years Ended .. 1992?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Prior to this change in 1990, each branch was considered a bank in and of itself which filed its own tax return. After the change in branch banking laws, the department was not always aware if multiple branch banks were included on a tax return because the return did not require the filer to indicate which branches were included on the return. The department has since developed a form that finan- cial institutions will be required to file with their corporation tax returns. This form will provi...de the department with the county, city, and school district in which the financial institution is located. For those banks with more than one branch within a county, it will also list the percentage of deposits for each branch. The department plans to provide this additional infor- mation to the counties.
Recommendation #20 We recommend the department provide the necessary information to allow counties to distribute corporation license tax.
Page 34 Independent Auditor's Report & Agency Financial Schedules Page A-1 Summary of Independent Auditor's Report Summaiy of Indepen- The auditor's opinion issued on the financial schedules contained dent Auditor's Report in this report is intended to convey to the reader the degree of reliance which can be placed on the amounts presented.
What to read after Department of Revenue Financial-Compliance Audit for the Two Fiscal Years Ended .. 1992?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
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