State & Local
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October 04, 2024
Ala. Net Tax Collections Increased $306M In Fiscal Year 2024
Alabama general revenue from October 2023 through September was $306 million higher than during the 2023 fiscal year, according to a report by the state Department of Revenue.
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October 04, 2024
Justices Accept Ex-Chicago Alderman's False Statement Case
The U.S. Supreme Court said Friday that it would review the conviction of an ex-Burke Warren MacKay & Serritella PC attorney and former Chicago alderman under a federal statute that prohibits making false statements to influence certain financial institutions.
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October 04, 2024
Taxation With Representation: Gibson Dunn, Weil, Simpson
In this week's Taxation with Representation, DirectTV buys EchoStar's video business for $10 billion, Marsh McLennan inks a $7.75 billion deal for McGriff Insurance, and PepsiCo closes a $1.2 billion deal to purchase Siete Foods.
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October 04, 2024
Ore. Court Reverses Transfer Of Pot Facility's Tax Account
A property tax account for the interior improvements in an Oregon warehouse leased to a marijuana grower was improperly reassigned from the grower to the warehouse owner, the state's tax court said, reversing a change made by a local assessor.
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October 04, 2024
Ga. Tax Deadlines Extended To May After Hurricane Helene
Certain state tax return and payment deadlines in Georgia are being postponed to May 1 in response to the damage wrought by Hurricane Helene, the state's Department of Revenue has said.
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October 03, 2024
Counties Say Foreclosure Attys Trying To Quash Competition
Michigan counties facing a proposed class action over profits they kept from foreclosures of tax-delinquent properties questioned Wednesday the aim and legality of their opposing counsel's quest to rein in a previous rival's outreach to people who have experienced foreclosures.
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October 03, 2024
12 Lawyers Who Are The Future Of The Supreme Court Bar
One attorney hasn't lost a single U.S. Supreme Court case she's argued, or even a single justice's vote. One attorney is perhaps "the preeminent SCOTUS advocate." And one may soon become U.S. solicitor general, despite acknowledging there are "judges out there who don't like me." All three are among a dozen lawyers in the vanguard of the Supreme Court bar's next generation, poised to follow in the footsteps of the bar's current icons.
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October 03, 2024
SC Supreme Court Will Review Amazon Sales Tax Case
South Carolina's highest court said Thursday it will review an appeals court opinion holding Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016, before the landmark Wayfair decision, and owes the state $12.5 million in tax.
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October 03, 2024
Ind. Food Truck Owes 11 Years Of Unpaid Taxes, Dept. Says
An Indiana-based food truck owes $240,000 in unpaid sales tax and food and beverage tax over the past 11 years, the Department of State Revenue said.
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October 03, 2024
Indiana Says Audit Overstated Biz's Sales Tax Assessment
An Indiana business was able to provide receipts, invoices and exemption certificates that proved that an audit assessment for sales tax by the Department of State Revenue was overstated, according to the department in a letter of findings.
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October 03, 2024
Ind. Co. Doesn't Owe Tax On Canceled Order, Dept. Says
An Indiana company was able to prove that merchandise it purchased from an out-of-state seller was canceled before it arrived and that it doesn't owe use tax on the transaction, the Department of State Revenue said in a letter of findings.
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October 03, 2024
Nev. July Sales Tax Revenue Drops 2.6% From Last Year
Nevada's sales tax collection in July trailed last year's total for that month by 2.6%, the state Department of Taxation reported.
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October 03, 2024
NJ Mogul's Brother Says Lawyering Isn't Racketeering
Parker McCay PA shareholder Philip A. Norcross is urging a New Jersey state judge to toss the sweeping indictment against him, his power broker brother and others over an alleged extortion scheme to acquire riverfront property in a distressed city, arguing that none of the targeted conduct is criminal.
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October 03, 2024
Ala. Offering Tax Extensions Following Hurricane Helene
Alabama taxpayers can ask for relief from tax filing and payment deadlines following Hurricane Helene, the state Department of Revenue announced.
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October 03, 2024
K&L Gates Boosts Houston Shop With Ernst & Young Tax Ace
K&L Gates LLP strengthened its Houston office this week with the hire of a tax partner with nearly three decades of expertise in advising multinational corporations on U.S. taxation on cross-border acquisitions and other transactions.
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October 03, 2024
Aerospace Co. Says Conn. Town Wrongly Taxed $8M In Assets
A unit of a U.K.-based aerospace manufacturer is claiming that a Connecticut town overvalued its taxable personal property by nearly $8 million after the company moved nearly $20 million worth of its property out of the jurisdiction, according to a suit filed in state court.
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October 03, 2024
Calif. Can't Delay Bank's $20.7M Tax Refund, FDIC Tells Court
A California tax collection agency shouldn't be allowed to delay a $20.7 million tax refund it owes the shuttered Signature Bank, the Federal Deposit Insurance Corp. told a New York federal court, saying that as the bank's receiver, it's entitled to the money now.
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October 03, 2024
Iowa Revenue Through Sept. Up $385M From Last Year
Iowa's general revenue collection from July through September was up $385 million from the same period last year, according to the state Department of Management.
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October 03, 2024
Kansas Sept. Revenue Beats Estimates By $8.5M
Kansas' general revenue for September was $8.5 million above estimates at nearly $1.1 billion, according to the state's monthly revenue report.
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October 02, 2024
Mass. Tax Board OKs Exemption For Senior Home
A senior home on Martha's Vineyard is exempt from property taxes, a Massachusetts tax panel said in a decision released Wednesday, ruling that the owner, a charitable nonprofit, had a sufficient presence at the property for the exemption.
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October 02, 2024
Colo. Says Taxpayer Group Can Skip Registration, Ending Suit
A group backing lower taxes doesn't need to register as a ballot issue advocacy committee, the Colorado Secretary of State's office said in an advisory opinion, bringing an end to the group's challenge to state reporting requirements for advocacy groups.
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October 02, 2024
NY Broadens Client Rep Options For Tax Tribunal Disputes
New York will now allow people who have matters before the state's Tax Appeals Tribunal more leeway to choose who will represent them as part of a bill signed by Democratic Gov. Kathy Hochul.
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October 02, 2024
La. Ammonia Plant Will Need To Prove Exemptions At Trial
A Louisiana ammonia plant and its contractor will need to prove at trial that their purchases of certain property qualify for a manufacturing exemption from sales and use tax, the state's Board of Tax Appeals ruled.
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October 02, 2024
Fla. Revenue Through Aug. Beats Estimates By $197M
Florida's general fund revenue from July through August was $197 million above budget forecasts, according to the state Office of Economic and Demographic Research.
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October 02, 2024
Texas Sept. Revenue Rises 5% From Last Year
Texas general revenue increased by more than 5% in September from the same month last year, according to a report by the state comptroller's office.
Expert Analysis
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.