tax deviation definition
tax deviation means a deduction, credit,
tax deviation means a deduction, credit, exemption, exclusion, preferential tax rate, subtraction, allowance or other deviation from the baseline of a tax that reduces tax liability, as determined by the secretary in consultation with the legislative finance committee and the department of finance and administration. "Tax deviation" includes a deviation enacted due to constitutional prohibition, federal preemption, comity between governments, avoiding taxation under multiple tax programs or defining a tax base or is otherwise determined to not be a tax expenditure; and