Insights

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