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Supreme Court To Consider Due Process Nexus
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
United States
16 Jan 2019
California Office Of Tax Appeals Update
The California Office of Tax Appeals (OTA) was formed quickly last year as a result of legislation that overhauled many aspects of tax administration in the state.
United States
25 Sep 2018
California Accidentally Posts Draft Tax Collection Rules For Online Retailers -- Legal Challenges Possible If Draft Rules Are Adopted
California briefly posted online a draft notice containing new use tax collection rules for retailers, indicating that it may imminently adopt use tax nexus thresholds similar to South Dakota's.
United States
10 Aug 2018
California Taxpayers Should Fight Imposition Of The LCUP And Other Penalties In The Wake Of Gillette.
In October 2012, a California Court of Appeal held that taxpayers could, under the Multistate Tax Compact, elect to apportion income using an equally weighted, three-factor method ...
United States
17 May 2018
Over $620 Million Of California Competes Tax Credits Awarded To Businesses
Over the past four years, GO-Biz has awarded over $620 million in California Competes Tax Credits, a tax credit that may be used to offset the awardee's California income ...
United States
14 May 2018
California Assembly Proposes Unclaimed Property Voluntary Disclosure Program
A bill has been introduced in the California Assembly that would create a voluntary disclosure agreement (VDA) program whereby holders can report and remit past due unclaimed property...
United States
26 Mar 2018
Potential Traps For The Unwary In The California Office Of Tax Appeals Draft Regulations
The California Office of Tax Appeals, the new tax tribunal that will be assuming some of the functions of the California State Board of Equalization, has issued its initial set of draft regulations.
United States
7 Nov 2017
California Expands Voluntary Disclosure Program for Out‑of‑State Trusts
On September 25, Governor Brown signed into law Senate Bill No. 813, which updated the California Voluntary Disclosure Program (VDP) to include out-of-state trusts with California beneficiaries and non-resident partners of out-of-state partnerships, and to allow the Franchise Tax Board (FTB) to waive the S Corporation or partnership late-filing penalty for specified returns under the VDP.
United States
29 Sep 2017
California Supreme Court Holds Localities Can Apply Documentary Transfer Tax To Transfers Of Interests In Property-Holding Entities
The California Supreme Court, in a 6-1 decision, has held that a city or county may impose documentary transfer tax on the transfer of the ownership interests in a legal entity that owns real property...
United States
7 Jul 2017
California Tax Board Reform Bill Approved Yesterday As Part Of The State Budget
Yesterday, June 15, the California Legislature approved Assembly Bill 102, a bill that drastically overhauls the role of the BOE as a tax administrator, and as the highest administrative appeal body...
United States
3 Jul 2017
Did You Make The Multistate Tax Compact Apportionment Election In California? Watch Out For Penalties
On December 31, 2015, the California Supreme Court ruled against the taxpayer in The Gillette Company v. Franchise Tax Board.
United States
6 Dec 2016
Breaking News: U.S. Supreme Court Denies Review Of Gillette
If you are a taxpayer who filed a California refund claim, you may be wondering what to do with that claim now.
United States
14 Oct 2016
Breaking News: California Supreme Court Hears Long-Awaited Gillette Oral Argument
Today, counsel for the taxpayer and the Franchise Tax Board ("FTB") argued before the California Supreme Court in The Gillette Company & Subs. v. California Franchise Tax Board.
United States
8 Oct 2015
California Court Of Appeal Hears Oral Argument In Lucent Technologies
On September 24, the Court of Appeal for the Second District heard oral argument in Lucent Technologies v. State Board of Equalization.
United States
1 Oct 2015
California Tax Developments (2nd Quarter 2015)
The California Supreme Court has scheduled oral arguments in the Gillette Multistate Tax Compact case.
United States
9 Sep 2015
California Tax Developments
GO-Biz Rolls Out First Awards of 2015 For fiscal year 2015, the Governor’s Office of Business and Economic Development ("GO-Biz") is authorized to award $151.1 million in California Competes Tax Credits to taxpayers who apply for and compete for the lucrative credits. There were three application periods for the 2014-2015 fiscal year. On January 15, GO-Biz awarded $31 million in tax credits to 94 taxpayers.
United States
9 May 2015
California Tax Developments (4th Quarter 2014)
In our last quarterly update, we reported on a controversial opinion recently published by a California Court of Appeal.
United States
18 Feb 2015
Mike Shaikh And Erin Mariano Propose Expanding The Scope Of California’s Voluntary Disclosure Program
Reed Smith associates Mike Shaikh and Erin Mariano recently presented proposals for a needed change in California law at the Third Annual Sacramento Delegation.
United States
9 Feb 2015
California Tax Developments (3rd Quarter 2014)
On November 14, the Fresno County Superior Court determined that Swart, an Iowa-based corporation with a tangential investment in California, did not meet the statutory requirement for doing business in California.
United States
4 Dec 2014
Appellate Court Orders California Tax Agency To Pay Attorney Fees Based On Significant Public Benefit Obtained By Reed Smith
The California Court of Appeal held in a published decision Sept. 2 that Reed Smith secured a significant benefit for the public by bringing a case that resulted in the Court striking down portions of an unconstitutional and discriminatory tax incentive in Cutler v. Franchise Tax Board.
United States
4 Sep 2014
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