State & Local

  • September 04, 2024

    Maryland Joining IRS Direct File Next Year

    Maryland will join the IRS' free electronic tax filing program known as Direct File in 2025, the U.S. Department of the Treasury and the Internal Revenue Service announced Wednesday.

  • 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.

Expert Analysis

  • Lawyers Can Take Action To Honor The Voting Rights Act

    Author Photo

    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

    Author Photo

    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

    Author Photo

    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

    Author Photo

    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

    Author Photo

    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

    Author Photo

    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

    Author Photo

    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

    Author Photo

    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

    Author Photo

    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

    Author Photo

    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

    Author Photo

    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

    Author Photo

    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

    Author Photo

    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

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