Regular place of business definition

Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.
Regular place of business means an office at which the financial institution carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the financial institution. The financial institution shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than 1 regular place of business and 1 such regular place of business is in this state and 1 such regular place of business is outside this state, such asset or activity shall be considered to be located at the regular place of business of the financial institution where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the financial institution demonstrates to the contrary, such policies and guidelines shall be presumed to be established at the commercial domicile of the financial institution.
Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is regularly maintained, occupied, or used by employ- ees of the taxpayer.

Examples of Regular place of business in a sentence

  • Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and that is continuously maintained, occupied and used by employees of the taxpayer.[PL 1997, c.

  • Regular place of business" means that location at which a licensee engaging in the fitting and sale of hearing aids holds himself out to be physically available to the public.

  • Relevant interaction is assumed one point of APAIS score that corresponds to a half of the overall effect of premedication.

  • Regular place of business'' means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the tax- payer.

  • Mr St John questioned whether developer contributions were in the public domain as demands were built into the individual legal agreements.


More Definitions of Regular place of business

Regular place of business means the place of business in which a business is normally carried on, but does not include a place, premises, or location in which a business is conducted on a one-time or temporary basis.
Regular place of business means an office where the business organization conducts business in a regular and systematic manner and is continuously maintained, occupied, and used by employees of the business organization;
Regular place of business means an office at which the financial institution carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the financial institution;
Regular place of business means an office at which the taxpayer carries on its business
Regular place of business means any bona fide office, factory, warehouse or other space in this state at which a supply company is doing business in its own name in a regular and systematic manner, and which place is continuously maintained, occupied and used by the supply company in carrying on its business through its employees regularly in attendance to carry on the supply company's business in the supply company's own name. "Regular place of business" does not include a place of business for a statutory agent for service of process, or a temporary office or location used by the supply company only for the duration of the contract or an office maintained, occupied and used by a person affiliated with the supply company.
Regular place of business means that location at which a licensee engaging in the fitting and sale of hearing aids hold himself out to be physically available to the public.
Regular place of business means an office at which the financial institution carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the financial institution. The financial institution shall have the burden of proving that an investment asset or activity or trading