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Levying a Local Intangibles Tax, 1988

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This report provides information on the levying of a local intangibles tax, referred to by law as a gross earnings tax and will assist those local units which want to consider the levying of an intangibles tax for the future. The sections provide summary and background information, reviews current practices, provides forms for the levying of the tax, reproduces the applicable state laws, as well as reprints the state-prepared intangibles tax returns.



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