23. Will all entities be required to report sales, property and payroll apportionment information even if they currently apportion income on a different basis?

Yes. The information provided will be used by the Comptroller to calculate the impact of certain potential changes to tax law. Even though some types of corporations do not use the standard double-weighted three-factor apportionment formula, all entities will be required to provide information allowing the Comptroller to calculate the effect of that apportionment. Keep in mind that this is an information report only; actual apportionment and tax liability are unchanged.