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Note from the Editors
Welcome to the March 2024 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant legislative developments and judicial decisions helps tax departments function more efficiently, along with improving strategy as well as planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business.
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Joshua M. Sivin and Melanie L. Lee
ARTICLES
New York ALJ Rejects Division of Taxation’s Attempt to Change Its Theory of Liability after the Hearing
By Kara M. Kraman
A New York State Administrative Law Judge (“ALJ”) recently rejected an attempt by the Division of Taxation (“Division”) to change its theory of liability after the record was closed, raising its new theory of liability for the first time in its post-hearing brief. Read More >>
Alabama Loses Interest Addback Attack, Yet Again
By Mitchell A. Newmark
Alabama’s Department of Revenue (“DOR”) struck out again when it attacked related party interest transactions. Read More >>
Microsoft Prevails in California Dispute on Inclusion of Gross Foreign Dividends in Apportionment Formula
By Irwin M. Slomka
In a decision that may have significant repercussions regarding apportionment for California corporate tax purposes, the California Office of Tax Appeals (“OTA”) has denied the Franchise Tax Board’s (“FTB”) petition for a rehearing. Read More >>
Ruling Outside the Lines
By Nicole L. Johnson
The Michigan Court of Appeals recently issued its third decision in Apex Laboratories International, Inc. v. Detroit, No. 363984 (Jan. 4, 2024)—a case involving whether the company has the requisite nexus with the City. Read More >>
WHAT’S SHAKING: BLANK ROME STATE + LOCAL TAX ROUNDUP
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. We invite you to attend, listen, and learn as our experienced State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More >>
