State & Local
-
January 07, 2025
Mont. Bill Floats Mine, Data Center Property Tax Changes
Montana would lower the property tax rate imposed on metal mines, certain agricultural land and railroads but raise the rate on data center property as part of a bill introduced in the state Senate.
-
January 07, 2025
Calif. Resident's Late Filing Means No EITC Refund, OTA Says
A California resident filed her state tax return too late and is not entitled to a refund she claimed for the state earned income tax credit, the Office of Tax Appeals ruled.
-
January 07, 2025
Mont. Bill Calls For Property Tax Appraisals Every 2 Years
Montana would require all real property to be reappraised every two years for tax purposes as part of a bill introduced in the state House of Representatives.
-
January 07, 2025
ND Gov. Pitches Property Tax Reform In Annual Address
North Dakota would cap local property tax increases at 3% and double a major exemption under a plan pitched by the state's new governor that he said would eliminate the tax on many primary residences in the next decade.
-
January 07, 2025
Mont. Bill Seeks Review Process For Tax-Exempt Property
Montana would require the state Department of Revenue to create a program to review property that is exempt from taxation under a bill introduced in the state House of Representatives.
-
January 07, 2025
Mont. Bill Seeks Lower Electronic Tax Payment Threshold
Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill introduced in the state House of Representatives.
-
January 07, 2025
Mont. Bill Seeks Electronic Notice Option For Taxpayers
Montana would give taxpayers the option to receive communications from the state Department of Revenue electronically under a bill introduced in the state House of Representatives.
-
January 07, 2025
Developer Says Mass. Stalling $15M Brownfields Tax Credit
The developer of a 3.5-acre luxury condo and apartment complex in Boston's Seaport District is accusing the state of improperly second-guessing the work of its licensed environmental remediation consultant to deny a $15.3 million brownfields tax credit, then dragging its feet on an administrative appeal.
-
January 07, 2025
NH Total Revenues Through Dec. $41M Under Estimate
New Hampshire's total revenue collection from July through December trailed forecasts by $41 million, according to a report by the state Department of Administrative Services.
-
January 07, 2025
Fla. Net Revenues Through Nov. Beat Estimates By $435M
Florida's general revenue collection from July through November exceeded budget forecasts by $435 million, according to a report by the state's Office of Economic and Demographic Research.
-
January 07, 2025
No Problem With $217M Dam Repair Tax, Mich. Panel Says
A Michigan appellate panel on Monday said a $217 million special assessment levied on property owners for dam repairs and lake level restoration after devastating 2020 floods was established through a legally sound process, ruling the owners were never entitled to have a pseudo-judicial review of the tax.
-
January 07, 2025
Baker McKenzie Adds Tax Partners In California And New York
Baker McKenzie is fortifying its tax practice by hiring a partner in San Francisco with experience in planning tax positions and handling controversies for technology-driven companies and rehiring another in New York who is skilled at state taxes and journalism.
-
January 07, 2025
Ore. Tax Court Affirms Value Error's Fix Applies Only To 1 Year
The Oregon Department of Revenue correctly adjusted the maximum assessed value of a property for only one tax year based on the correction of an earlier error, the Oregon Tax Court ruled.
-
January 07, 2025
Iowa General Revenue Collection Through Dec. Up $124M
Iowa's general fund receipts from July through December were $124 million higher than during the same period last fiscal year, according to the state's Department of Management.
-
January 06, 2025
Pa. Licensing Law For Vape-Makers Flawed, Panel Finds
Part of Pennsylvania's law regulating licenses for e-cigarette manufacturers is unconstitutional because it gives legislative power to the state's Department of Revenue, an appellate court has ruled in an issue of first impression.
-
January 06, 2025
Va. Tax Head Backs Assessments Based On IRS Audit
The Virginia Department of Taxation correctly issued assessments to a woman for additional income tax after learning that the IRS had adjusted her federal returns and finding no record of amended state returns to report the federal changes, the state's tax commissioner ruled.
-
January 06, 2025
Va. Retailer Gets Last Chance To Back Up Exemption Claim
A Virginia retailer will get a final chance to provide documentation to claim exemptions and contest the findings of an audit of its sales and use tax liability, the state's tax commissioner said.
-
January 06, 2025
Hochul Pitches Increasing NY Child Tax Credit
New York Gov. Kathy Hochul said Monday that she wants to roughly triple the state's refundable child tax credit to up to $1,000 per child under the age of four and increase the benefit to as much as $500 for older children.
-
January 06, 2025
Idaho Gov. Aiming For $100M In Tax Cuts
Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.
-
January 06, 2025
Ill. Bill Aims To Extend Affordable Housing Tax Break Deadline
Illinois would allow some owners of affordable rental housing until the end of 2037 to apply for a reduction in their property's assessed value for tax purposes as part of a bill introduced in the state Senate.
-
January 06, 2025
Va. Tax Head Affirms Gov't Contractor's Sales Tax Bill
A Virginia-based government contractor that provided technology consulting services was correctly assessed retail sales and use tax on hardware and software sales that were part of a cost reimbursement contract, the state's tax commissioner said.
-
January 06, 2025
Va. Brewery Owed Tax Refund For Pollution Equipment
A Virginia brewery is due a refund of sales and use taxes paid on pollution control equipment, the state tax commissioner ruled, saying the agency that certified the equipment for a tax exemption had the authority to do so.
-
January 06, 2025
Proskauer Adds New Funds Partners In NY, DC
Proskauer Rose LLP announced Monday it has rung in the new year by adding two new partners to its private funds group, with the addition of a tax expert from Schulte Roth & Zabel LLP in New York and a regulatory specialist from the SEC in Washington, D.C.
-
January 06, 2025
Va. Newcomers Partly Allowed Credits For Out-Of-State Taxes
A newly arrived Virginia couple were eligible for state income tax credits for taxes paid to two other states on income sourced to those states, but not for taxes paid to California, the Virginia tax commissioner said.
-
January 06, 2025
Va. Contractor Allowed Credit For Wrongly Collected Sales Tax
A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.
Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain
Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.
Newsom Says No New Taxes, No Deficit, In Early Budget Look
California Gov. Gavin Newsom pledged Monday not to raise taxes in the upcoming budget cycle for the state, while providing an early look at a $322 billion budget that differs from the previous two years by not having a deficit.
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain
Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.
Newsom Says No New Taxes, No Deficit, In Early Budget Look
California Gov. Gavin Newsom pledged Monday not to raise taxes in the upcoming budget cycle for the state, while providing an early look at a $322 billion budget that differs from the previous two years by not having a deficit.
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
Editor's Pick
-
Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
-
Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
-
What Banking Attorneys Are Watching In The Courts In 2025
Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap.
-
Federal Tax Policy To Watch In 2025
While Republicans will hold majorities in both chambers of Congress in 2025, internal party divisions and procedural hurdles could complicate the GOP's effort to renew its 2017 tax overhaul law. Here, Law360 details federal tax policy to watch this year.
-
State And Local Tax Cases To Watch In 2025
From a matter concerning the taxability of a corporate stock sale to issues of apportionment and sourcing, 2025 promises to reveal a lot about state and local tax law. Here, Law360 examines state and local tax cases to watch this year.
Expert Analysis
-
Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
-
Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
-
How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
-
An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
-
Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
-
When US Privilege Law Applies To Docs Made Outside The US
.jpg)
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
-
The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
-
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
-
Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
-
Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
-
Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
-
California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.