State Tax Return Newsletter
The State Tax Return Newsletter is a bi-monthly publication by Jones Day's Tax Practice.
In this issue:
- Caution: Unless You Plan Properly, Your Refund Is Not as Close as It Appears
- Amnesties Are Ending - Taxpayers in Pennsylvania, Act Quickly!
- Georgia (and New York) Reexamine Their IRC § 338(h)(10) Election for S Corporations
- Uncertain Tax Positions, and the "Other Shoe"
- California Court of Appeal: Taxpayers in Tax Refund Cases Are Entitled to Jury Trial
- Louisiana Supreme Court Rejects Dormant Commerce Clause Challenge to State's Ad Valorem Tax Scheme
- Idaho Enacts Complex Withholding and Election Rules for Pass-Throughs
- Colorado Leads the Charge: Adopts Economic Nexus and New Sales Tax Notice and Reporting Requirements
- Supreme Court Addresses Access to Federal Court in Commerce Energy
- Commerce Energy Case Update: State Taxpayers' Access To Federal Court Narrows, But Seldom-Used Side Doors Remain Ajar
- Alabama State Bar Tax Section: Recent Judicial and Administrative Developments
- The "True Object" Test v. Technology
- Delaware and Indiana Breaking News in Unclaimed Property Legislation
- Redefining the Sale-for-Resale Exemption
- Washington's 2010 B&O Tax Law Changes
- Nexus: Update on Recent Developments