State & Local

  • September 04, 2024

    Ex-Mass. Pol 'A Little Sloppy' But Not Criminal, Jurors Told

    Former Massachusetts state Sen. Dean A. Tran denied charges Wednesday that he stole pandemic unemployment assistance and cheated on his taxes, with his attorney telling a jury that Tran simply made a series of paperwork "mistakes."

  • September 04, 2024

    Pa. Revenue Through Aug. Beats Forecast by $54 Million

    Pennsylvania's general fund collection in the first two months of the 2025 fiscal year was $54 million more than budget projections, according to the state's revenue secretary.

  • September 04, 2024

    Arkansas Net Revenues Up $10M From Forecast

    Arkansas net general revenue in July and August was $10 million above estimates, according to a report the state Department of Finance and Administration published Wednesday.

  • September 04, 2024

    W.Va. Revenues Through Aug. Lower Than Budget Forecast

    West Virginia's general revenue collection through August was down $205,000 from budget forecasts, according to the state Budget Office.

  • September 04, 2024

    Kansas' Total Receipts Through Aug. Beat Estimates By $7M

    Kansas' total tax receipts in the first two months of the 2025 fiscal year were $7 million higher than estimates, according to the governor's office.

  • September 04, 2024

    Ohio Board Denies Tax Break For Road Leased To School

    A service road that a school leased isn't exempt from property taxes because nearby business owners also used the road for noneducational purposes, the Ohio Board of Tax Appeals ruled Wednesday.

  • September 03, 2024

    Ga. Proposes Changes To Consolidated Returns Policy

    A Georgia affiliated group filing a consolidated federal income tax return would no longer need to petition the state commissioner before doing so for state income tax purposes under a rule amendment proposed by the state Department of Revenue.

  • September 03, 2024

    Ga. Floats Amending Carry-Forward Period For Some Credits

    The carry-forward periods for certain credits in Georgia would be altered to comply with legislation signed by Gov. Brian Kemp, according to rule amendments proposed by the state Department of Revenue.

  • September 03, 2024

    Fla. Seeks To Toss JetBlue's Suit Over Taxable Miles Formula

    The Florida Department of Revenue asked a state court to toss JetBlue's claims that a law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state, saying apportionment parameters don't need to match a state's geographic boundaries.

  • September 03, 2024

    Ind. Tax Board Upholds Assessment On Office Space

    The owner of a commercial property in Indiana can't lower its assessed value by arguing that the income generated at the property warranted a reduction, according to a state Board of Tax Review decision published Tuesday.

  • September 03, 2024

    Lumen Says $2B Colo. Tax Valuation Ignores Losses

    Taxable property of telecommunications company Lumen Technologies was overvalued in Colorado at more than $2 billion, the company told a state court, arguing for an income approach to the valuation that reflects the company's significant financial losses.

  • September 03, 2024

    Maine General Revenues In July $106M Over Budget

    Maine's revenue collection in July beat budget estimates by roughly $106 million, according to the state Department of Administrative and Financial Services.

  • September 03, 2024

    Md. Court Says Tax Court Right To Dismiss Moot Claim

    The Maryland Tax Court was correct to dismiss a moot claim for the foreign earned income exemption because it does not have the authority to act when no live controversy is present, the state appeals court said.

  • August 30, 2024

    $100M Deal Finally Ends MoneyGram Unclaimed Property Fight

    Delaware will be giving back more than $100 million from uncashed MoneyGram checks to the states where they were bought after finally reaching a settlement with 29 other states that took the matter all the way to the U.S. Supreme Court.

  • August 30, 2024

    Texas Justices Won't Hear Truck Co.'s $1M Tax Exemption Bid

    The Texas Supreme Court on Friday denied a freight transportation company's request for the justices to consider whether the company is exempt from state franchise tax and owed a roughly $1 million refund.

  • August 30, 2024

    No Deference For NY Internet Activity Tax Reg, Biz Group Says

    A regulation from New York's state tax agency that outlines when certain online activities by out-of-state businesses exceed a federal law's protections against state income taxes isn't entitled to any deference, a business trade group argued in seeking to invalidate portions of the rule.

  • August 30, 2024

    AT&T Says Colo. Overvalued Property By $33M

    Colorado incorrectly overvalued the statewide property of AT&T by about $33 million for property tax purposes, the company said in a lawsuit in state court, arguing for a valuation of less than one-third of the state's valuation.

  • August 30, 2024

    Key State And Local Tax Takeaways From August

    From activity around a new Illinois remote seller law to a long-awaited decision on whether a Nebraska tax deduction for dividends applies to income repatriated under the 2017 federal tax overhaul, the sometimes slow-paced month of August proved anything but in the state and local tax world this year. Here, Law360 presents key developments to know from the past month.

  • August 30, 2024

    Colorado Pipeline Co. Fights $312M Property Valuation

    A Colorado-based pipeline company said the state's Division of Property Taxation wrongly assessed its property at $312 million for tax year 2024, an increase of about $140 million from last year, in a complaint filed in state district court.

  • August 30, 2024

    Mich. Justices Won't Weigh In On Income Tax Cut's Duration

    The Michigan Supreme Court will not review a lower appeals court's decision that found a revenue-triggered cut to the state's income tax rate in 2023 was in effect for only one year, the justices said Friday.

  • August 30, 2024

    Mich. Appeals Court Backs Uncapping Of Property's Value

    A Michigan property's valuation was properly uncapped because the transfer of ownership that followed the death of an owner nullified a state limit on valuation increases, a state appeals court said, affirming a tax tribunal decision.

  • August 30, 2024

    Taxation With Representation: Kirkland, Paul Weiss, Squire

    In this week's Taxation With Representation, Oneok reaches two agreements with energy infrastructure companies worth a total $5.9 billion, McKesson inks a $2.49 billion deal for a cancer center, and First Busey and CrossFirst Bankshares agree to a $917 million merger.

  • August 30, 2024

    Mich. Revenues Through July Drop $504M From 2023

    Michigan general fund revenues from October 2023 through July 2024 decreased by $504 million from last fiscal year, the state Budget Office said Friday.

  • August 30, 2024

    Neb. Justices Affirm Nix Of Berkshire Unit's Tax Deduction Bid

    A Nebraska tax deduction for certain dividends doesn't apply to income repatriated under the 2017 federal tax overhaul, the state Supreme Court affirmed Friday in rejecting arguments from a Berkshire Hathaway entity that the state's tax system excluded the foreign earnings from tax.

  • August 29, 2024

    Colo. Group Asks US Justices To Revive Ballot Law Dispute

    A Colorado organization asked the U.S. Supreme Court to review a lower-court decision upholding a state law requiring financial impacts be included in the titles of some tax-related ballot initiatives.

Expert Analysis

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

    Author Photo

    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

    Author Photo

    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

    Author Photo

    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

    Author Photo

    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

    Author Photo

    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

    Author Photo

    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

    Author Photo

    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

    Author Photo

    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

    Author Photo

    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

    Author Photo

    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

    Author Photo

    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

    Author Photo

    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

    Author Photo

    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.