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Multistate Tax Commission

The Multistate Tax Commission (MTC) is an interstate instrumentality located in the United States. It is the executive agency charged with administering the Multistate Tax Compact (1967). As of 2021, the District of Columbia and all 50 states except for Nevada are members in some capacity.

National Nexus Program
The National Nexus Program was created by the Commission in 1990 to facilitate the application of nexus laws to companies engaged in interstate commerce. One of its activities is a multistate voluntary disclosure program, which allows taxpayers with prior year liabilities to anonymously disclose those liabilities to program member States in exchange for the States limiting the number of years that back taxes are due. == See also ==
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