State Taxation definition

State Taxation and "ERISA Considerations," and under the following subheadings of the caption "Risk Factors": "Certificateholders could experience payment delays or losses as a result of amendment, repeal or invalidation of the restructuring statute or breach of the state pledge-Legislative or executive actions" and "-Court decisions," to the extent that they constitute matters of Connecticut, Delaware or federal law or legal conclusions with respect thereto, provide a fair and accurate summary of such law or conclusions;
State Taxation and "ERISA Considerations," and under the following subheadings of the caption "Risk Factors": "Legislative actions" and "Court decisions," to the extent that they constitute matters of Massachusetts, Delaware or federal law or legal conclusions with respect thereto, provide a fair and accurate summary of such law or conclusions;
State Taxation. The Bank files a separate California franchise tax return and pays California state franchise taxes on the taxable income allocated from the combined taxable income of KEB's branches and affiliates in the United States, including the Bank, using the apportionment factors of California property, payroll and revenues over combined property, payroll and revenue of KEB's branches and its affiliates in the United States under the Water's Edge Unitary method. Within the United States KEB currently has branches in Seattle, Chicago, New York City and Los Angeles. For purposes of the Water's Edge Unitary method the taxable income from all these entities is combined. The percentage of this combined income taxable to the Bank in California is the percentage derived by taking the Bank's apportionment factors over the total apportionment factors. To the extent that the Bank's taxable income, as a percentage of the combined taxable income, is more or less than the apportionment percentage, the actual California franchise tax liability and expense of the Bank would differ from the amount determined if the Bank was not part of the combined group. For instance, even if the Bank had no taxable income, a tax liability and expense could exist to the extent that the other entities did have taxable income. It is possible that the Bank could have no taxable income in a particular year, but that based on the taxable income of the other entities in the group, the Bank's state tax liability could be significant.

Examples of State Taxation in a sentence

  • On the assumption that the State Taxation Department will accept that the purchase price agreed to be paid on the land transfers referred to in note 5, are as set out below, and on the basis as set out above, it is calculated that total duty will be assessed in respect of the transactions necessary to establish the Joint Venture in the total sum of $1,437,594.00, as below.

  • It is assumed that the State Taxation Department will treat these obligations as part of the sale transactions under note 5 and not subject to any other duty.

  • On March 23, 2016, the Ministry of Finance and the State Taxation Administration promulgated the Circular of Taxation on Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax in an All-round Manner, or Circular 36, which was further revised in 2017 and 2019.

  • The authentic legal texts of the MLI and the Agreement can be found on the webpage of the State Taxation Administration of the People’s Republic of China.

  • On 20 March 2019, Ministry of Finance, the STA and General Administration of Customs issued the Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform (財政部、稅務總局、海關總署關於深化增值稅改革有關政策的公告), which came into effective on 1 April 2019, to adjust the value-added tax from a rate of 16 per cent.

  • Tax Registration Certificate issued by Shenzhen State Taxation Bureau dated on September 4, 2006 N/A 8.

  • For a period of 18 months following the date of this Agreement, DSKX shall provide to PHMD, without cost, incidental transition consulting services to allow access to former PHMD personnel moving from the PHMD payroll to the DSKX payroll to enable PHMD professionals to accurately prepare and/or audit any reports required to be filed with the IRS, State Taxation agencies or the SEC (the “DSKX Consulting Services”).

  • BNA CCH IntelliConnect Council district State Taxation COST Multistate Tax.

  • On March 20, 2019, the Ministry of Finance and the State Taxation Administration and the General Administration of Customs issued the Announcement on Policies for Deepening the VAT Reform, or Announcement 39, which came into effect on April 1, 2019, to further slash VAT rates.

  • The Company will promptly pay any gross receipts or compensating tax plus applicable penalty and interest which is found by the State Taxation and Revenue Department to be due from the Company or the Issuer because of the purchase or use of the Project or any component of the Project by the Company or the Issuer.


More Definitions of State Taxation

State Taxation and "ERISA Considerations," and under the following subheadings of the caption "Risk Factors": "Certificateholders could experience payment delays or losses as a result of amendment, repeal or invalidation of the restructuring statute or breach of the Commonwealth pledge--Legislative or executive actions" and "--Court decisions," to the extent that they constitute matters of Massachusetts, Delaware or federal law or legal conclusions with respect thereto, provide a fair and accurate summary of such law or conclusions; (xi) to the knowledge of such counsel, there is no pending or threatened action, suit or proceeding before any court or governmental agency, authority or body or any arbitrator challenging the validity or enforceability of the issuance resolutions of the Agencies or actions taken by the Agencies in connection therewith or otherwise involving the Agencies or relating to the Certificates or the Trust of a character required to be described in the Registration Statement or Final Prospectus, or to be filed as an exhibit, which is not described or filed as required; (xii) to the knowledge of such counsel, the Registration Statement and the Final Prospectus (other than (A) the financial statements including the notes thereto and other financial data contained therein, (B) information contained under the captions "The Note Issuer" and "The Seller and Servicer,"
State Taxation and "ERISA Considerations," and under the following subheadings of the heading "Risk Factors": "Legislative actions," "Court decisions," "Bankruptcy and Creditors' Rights Issues" and "Possible federal preemption of the statute may prohibit recovery of the RTC charge," to the extent that they constitute matters of Massachusetts or federal law or legal conclusions with respect thereto, provide a fair and accurate summary of such law or conclusions;

Related to State Taxation

  • State tax means any State Income Taxes or State Other Taxes.

  • Taxation means all forms of taxation, duties, rates, levies, contributions, withholdings, deductions, liabilities to account, charges and imposts whether imposed in the United Kingdom or elsewhere in the world;

  • Property Tax means the general property tax due and paid as set

  • Real Property Tax As used herein, the term "real property tax" shall include any form of real estate tax or assessment, general, special, ordinary or extraordinary, and any license fee, commercial rental tax, improvement bond or bonds, levy or tax (other than inheritance, personal income or estate taxes) imposed on the Premises by any authority having the direct or indirect power to tax, including any city, state or federal government, or any school, agricultural, sanitary, fire, street, drainage or other improvement district thereof, as against any legal or equitable interest of Lessor in the Premises or in the real property of which the Premises are a part, as against Lessor's right to rent or other income therefrom, and as against Lessor's business of leasing the Premises. The term "real property tax" shall also include any tax, fee, levy, assessment or charge (i) in substitution of, partially or totally, any tax, fee, levy, assessment or charge hereinabove included within the definition of "real property tax," or (ii) the nature of which was hereinbefore included within the definition of "real property tax," or (iii) which is imposed for a service or right not charged prior to June 1, 1978, or, if previously charged, has been increased since June 1, 1978, or (iv) which is imposed as a result of a transfer, either partial or total, of Lessor's interest in the Premises or which is added to a tax or charge hereinbefore included within the definition of real property tax by reason of such transfer, or (v) which is imposed by reason of this transaction, any modifications or changes hereto, or any transfers hereof.

  • Real Estate Taxes means the ad valorem real estate taxes levied against the Property (and the improvements and fixtures located thereon), betterment assessments, special benefit taxes and special assessments levied or imposed against the Property, taxes levied or assessed on gross rentals payable by Tenant to the extent charged, assessed or imposed upon tenants in general which are based upon the rents payable under this Lease, any impact fees levied or assessed, whether or not billed by the taxing authority as a special benefit tax or a special assessment, all taxes levied or assessed on the Property that are in addition to or in lieu of taxes that are currently so assessed, and penalties and interest related to Real Estate Taxes if the applicable Real Estate Tax bills have been forwarded to Tenant in a timely manner; provided, however, that Real Estate Taxes shall not include any Excluded Taxes. “Excluded Taxes” shall mean, without limitation, Landlord’s income taxes, gift taxes, excess profit taxes, excise taxes, franchise taxes, estate, succession, inheritance and realty transfer taxes resulting from the transfer of any direct or indirect interest in the Property by Landlord unless such taxes replace Real Estate Taxes in the future (except as expressly set forth in the last sentence of this Section 4(a)), and any interest or penalty charges resulting solely from Landlord’s failure to promptly deliver the Real Estate Tax bills to Tenant if the applicable taxing authority has forwarded the tax ▇▇▇▇ to Landlord rather than Tenant. All special benefit taxes and special assessments shall be amortized over the longest time permitted under ordinance and Tenant’s liability for installments of such special benefit taxes and special assessments not yet due shall be paid in full prior to the expiration or termination of this Lease; provided, that the useful life of any such improvements do not extend beyond the expiration of the Term. Tenant shall also pay, directly to the applicable Governmental Authority (as hereinafter defined), any storm water charges, fees and taxes and use and occupancy tax in connection with the Property or any improvements thereon (or in the event Landlord is required by law to collect such tax, Tenant shall pay such use and occupancy tax to Landlord as Rent within thirty (30) days of written demand and Landlord shall remit any amounts so paid to Landlord to the appropriate Governmental Authority in a timely fashion) and deliver evidence of such payment to Tenant within ten (10) days of making such payment or within ten (10) days of receipt of Tenant’s request for such evidence of payment.