Tax administration practices are disclosed practices, which the Governing Board selects and every member state must disclose, and best practices, chosen from disclosed practices by a three-fourths vote. SLAC develops each practice under Rule 335; the Governing Board gives public notice and comment before voting and needs a majority of the states qualified to vote to select a disclosed practice. The practices sit in Appendix E. No state is out of compliance for not following a practice; following them is voluntary and best practices are encouraged. Each state must complete and submit the tax administration practices section of its taxability matrix by the first day of the calendar month at least sixty days after a practice is selected, or a later date the Board sets, and the Executive Director updates the matrix template within thirty days. Best practices that existed on 11 May 2015 became disclosed practices.
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