Subpart D—The Combined Marginal Tax Rate (CMTR)

Sections

• 302-17.40
  § 302-17.40 CMTR calculation methodology.
• 302-17.41
  § 302-17.41 Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s).
• 302-17.42
  § 302-17.42 Applicable local marginal tax rate(s) used for calculation.
• 302-17.43
  § 302-17.43 Income tax liability to the Commonwealth of Puerto Rico.
• 302-17.44
  § 302-17.44 Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States.