Arizona’s ad valorem property tax exemptions that are granted to many categories of exempt organizations (e.g., healthcare centers and institutions, arts and science organizations, and charitable community service providers)...more
On the heels of a very successful program that ended less than a year ago, the Arizona legislature has required the Arizona Department of Revenue (ADOR) to establish and administer a second “tax recovery program” that can...more
On July 8, 2016, the Internal Revenue Service (IRS) issued Revenue Procedure 2016-41 implementing a provision of the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). The provision, Section 405 of the PATH...more
In the world of real property taxes, Valuation + Classification = Assessed Valuation. Sounds simple, right? The County Assessor determines the first factor, valuation (subject to certain guidelines under applicable Arizona...more
This fall, the Arizona Department of Revenue (ADOR) and the City of Tucson (Tucson) are offering tax amnesty programs that can help taxpayers resolve their outstanding tax liabilities from unreported or underreported income....more
For three years in a row, the Arizona legislature has enacted significant changes to the Arizona state and local tax on construction activity, known as the “prime contracting” transaction privilege tax (TPT). If anything,...more
Welcome to the spring edition of our Under Construction newsletter. There have been some interesting legal changes that have taken place recently with the potential to significantly impact the construction...more
3/13/2015
/ Business Disruption ,
Change Orders ,
Common Ownership ,
Construction Contracts ,
Construction Defects ,
Construction Industry ,
Construction Liens ,
Construction Workers ,
Damages ,
Delay Claims ,
General Contractors ,
Indemnification ,
Legislative Agendas ,
Mediation ,
Performance Bonds ,
Subcontractors ,
Tax Exemptions ,
Transaction Privilege Tax ,
Work Suspensions
By now, many within the construction industry in Arizona are aware that significant effort has been made over the past few years to reform Arizona’s state and local transaction privilege tax (TPT) system, particularly as it...more
The State of Nevada now requires non-profit corporations that solicit charitable contributions to register and provide certain information to the Nevada Secretary of State. This information will be a matter of public record...more
Contents:
Part I: A Brief Factual Look at Arizona:
- Population and Job Growth
- Personal Income
- Exports
- Leading Industries
- Location
- Business Costs
- Labor Force
- Education
-...more
New regulations enacted by the U.S. Department of the Interior (DOI) applicable to tribal leases will have far reaching impacts on businesses, particularly renewable energy projects, utilizing tribal lands....more