State & Local
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December 12, 2024
Va. Says Additional Income Tax Owed After IRS Adjustment
A woman is liable for additional income tax assessed by Virginia after the Internal Revenue Service adjusted her federal adjusted gross income, the state's tax commissioner ruled.
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December 12, 2024
Va. Income Tax Assessments For 1997-1999 Ruled Collectible
Virginia individual income tax assessments issued to a man for 1997, 1998 and 1999 are collectible because the state Department of Taxation initiated collection actions within the applicable statute of limitations, the state tax commissioner said.
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December 12, 2024
Va. Steel Co.'s Installation Fees Are Subject To Tax
A Virginia company that makes steel products is liable for sales tax on fees for installation and rebar tying, because the charges are made in connection with the sale of tangible property, the state tax commissioner ruled.
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December 12, 2024
Va. Tax Applies To Septic Tank Sales, Commissioner Says
A Virginia septic tank company is liable for remitting sales and use tax on its sales of tanks because it was not the end user of the products, the state tax commissioner ruled.
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December 12, 2024
Ga. General Fund Receipts Through Nov. Down $8.3M
Georgia's general fund receipts from July through November trailed collections during the same period last year by $8.3 million, according to the governor's office.
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December 12, 2024
Ky. General Revenue Through Nov. Up $62M From Last Year
Kentucky's general fund revenue from July through November beat collections during the same period last fiscal year by $62 million, according to the Office of the State Budget Director.
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December 11, 2024
NRA Ordered To Reform Policies After NY Misconduct Verdict
A New York judge ordered changes to the National Rifle Association's board structure and organizational policies Wednesday to "prevent future violations of law," following a jury verdict that found widespread financial misconduct and whistleblower retaliation within the gun group.
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December 11, 2024
More Facts Needed In RJ Reynolds Tax Row, Mich. Court Says
More facts are needed on whether part of a $4.9 billion sale of trademarks by R.J. Reynolds to a Japanese company should be taxable in Michigan, a state court said Wednesday, declining to rule immediately.
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December 11, 2024
Minn. General Revenues In Nov. $80M Under Forecasts
Minnesota's total revenue collection in November trailed forecasts by $80 million, according to the state Management and Budget Office.
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December 11, 2024
NJ Former Tax Auditor Can't Be Shielded From Subpoena
The director of the New Jersey Division of Taxation must turn over the contact information of a former auditor so that a liquor store can try to subpoena her in its sales tax case, the state tax court ruled.
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December 11, 2024
Mo. Net Revenues Through Nov. Down $203M From Last Year
Missouri's total net revenue from July through November underperformed last year's collections during the same period by $203 million, according to the state Division of Budget and Planning.
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December 11, 2024
Ohio Regs Clarify E-File Rule For Withholding Taxpayers
Ohio taxpayers who are required to file and pay withholding tax must do so electronically, the state Department of Taxation clarified in a finalized regulation amendment.
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December 11, 2024
Ariz. Ending Local Taxes On Long-Term Residential Rentals
Long-term rentals of residential property in Arizona will no longer be subject to local taxes or fees after Jan. 1 under recent legislation, the state Department of Revenue said Wednesday.
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December 11, 2024
Calif. Total Revenues Through Nov. Beat Forecast By $4B
California total revenues from July though November beat forecasts by $4 billion, according to a report published by the State Controller's Office.
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December 11, 2024
Ohio Revenues Through Nov. Outpace Forecast By $228M
Ohio's total revenue from July though November exceeded budget forecasts by $228 million, according to a report by the Office of Budget Management.
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December 10, 2024
Ga. Justices Say Courts To Decide Whether Utilities Are Taxes
A Georgia trial court wrongly decided it could not judge whether a county's utility rates are a backdoor tax on property owners, the state's highest court said Tuesday, ruling that a restriction on the state Legislature's power to "regulate or fix" rates doesn't bar review by the judicial branch.
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December 10, 2024
Morgan Lewis Gets DLA Piper Tax Pro With DOJ Experience
Morgan Lewis & Bockius LLP announced that it has added to its Boston office a tax attorney from DLA Piper who served as an appellate attorney at the U.S. Department of Justice, Tax Division.
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December 10, 2024
Ind. Tax Court Says Tax Board Must Explain Kohl's Reduction
The Indiana Board of Tax Review must explain why a Kohl's department store's assessment was nearly halved for tax years 2019 through 2021, the state Tax Court ruled.
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December 10, 2024
NY AG Refuses To Drop $489M Fraud Case Against Trump
The office of New York Attorney General Letitia James has announced it won't drop its civil financial fraud case against President-elect Donald Trump, two of his sons, his companies and their executives, saying his upcoming inauguration has no bearing on litigating his appeal of the $489 million judgment.
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December 10, 2024
Fla. Net Revenue Through Oct. Beats Estimate By $388M
Florida net revenue from July through October surpassed a forecast by $388 million, according to the Office of Economic and Demographic Research.
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December 10, 2024
Va. Tax Interest Rates To Drop In 1st Quarter
Virginia's interest rates for the underpayment and overpayment of tax will decrease by a percentage point in the first quarter of 2025, the state's Department of Taxation said.
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December 10, 2024
Ala. Tax Revenue Through November Drops By $34M
Alabama's total revenue from October through November lagged $34 million behind the same period in the last fiscal year, according to the state Department of Revenue.
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December 10, 2024
Iowa Total Receipts From July Through Nov. Down $68M
Iowa's total receipts from July through November lagged behind the same period last fiscal year by $68 million, according to the state's Department of Management.
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December 10, 2024
Colo. Tax Dept. To Meet On Partnership Adjustment Reporting
The Colorado Department of Revenue will hold a work-group meeting on a new draft rule on partnership reporting requirements related to federal adjustments, based on a model statute from the Multistate Tax Commission and mandated in recent law.
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December 10, 2024
Ore. Real Estate Agent Underreported Income, Court Says
An Oregon real estate agent and investor failed to report nearly $188,000 in income, including the profits from two property sales, the state's tax court ruled, rejecting her appeal of the state tax department's findings except for small adjustments.
Expert Analysis
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Requiring Leave To File Amicus Briefs Is A Bad Idea
A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.
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4 Ways To Motivate Junior Attorneys To Bring Their Best
As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.
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Former Minn. Chief Justice Instructs On Writing Better Briefs
Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.
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Stay Interviews Are Key To Retaining Legal Talent
Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.
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Neb. Justices Should Weigh IRC Terms In Dividend Tax Case
Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.
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Strange But True, Here And There: SALT In Review
From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Judicial Independence Is Imperative This Election Year
As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.
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Spartan Arbitration Tactics Against Well-Funded Opponents
Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.