9 - Legislation talked about publicly traded corporations in relationship to the combined filing study. Are privately-held companies excluded from these requirements?
This reporting requirement no longer exists for tax years beginning after December 31, 2010
The legislation that was enacted during the 2007 Special Session made reference to publicly traded corporations. However, during the regular session this past spring the definition of who is required to file was reworded as shown under "Who is required to file." There is no distinction between publicly-traded and private corporations.