Erin Mariano

Erin Mariano

Reed Smith

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Breaking News: California Supreme Court Hears Long-Awaited Gillette Oral Argument

On October 6, 2015, 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. This case has been watched closely...more

10/7/2015 - Amicus Briefs Business Income CA Supreme Court Contracts Clause Corporate Taxes Gillette v Franchise Tax Board Multistate Tax Compact

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. The issue before the court was whether telephone switching software is exempt from sales...more

10/1/2015 - Exemptions Licensing Rights Sales Tax Software Technology Transfer Agreements

California Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2015)

Regulatory Updates - 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...more

5/11/2015 - Administrative Appointments Business Tax Credits Jerry Brown Public Records Act Small Business State Budgets Tax Refunds

California Tax Developments - A Reed Smith Quarterly Update (4th Quarter 2014)

Case Updates - California Supreme Court Accepts Review of Documentary Transfer Tax Case In our last quarterly update, we reported on a controversial opinion recently published by a California Court of Appeal. In 926...more

2/18/2015 - Apportionment CA Supreme Court Change in Control Franchise Tax Board Income Apportionment Partnerships Realty Transfer Taxes

In California We Trust: A Sensible Expansion Of The Voluntary Disclosure Program

Trusts administered outside California often are susceptible to not filing California income tax returns. This is because California has an atypical legal threshold for filing: trusts must file if a trustee or beneficiary...more

1/30/2015 - Corporate Taxes Income Taxes State Taxes Trusts Voluntary Disclosure

California Tax Developments - A Reed Smith Quarterly Update (3rd Quarter 2014)

Case Updates - Court finds ownership of LLC membership interest does not constitute doing business in California On November 14, the Fresno County Superior Court determined that Swart, an Iowa-based corporation with a...more

12/4/2014 - Attorney's Fees Documentary Stamp Tax Doing Business Election Results Franchise Tax Board Limited Liability Companies Partnership Interests Qualified Small Business Stock

California Taxpayers: Gillette Still an Option for the 2013 Return

What’s the Option? - We’re all still waiting for a final decision in Gillette. In the meantime, taxpayers have an option for the returns due this fall. They may compute their apportionment using one of the following...more

8/19/2014 - Apportionment Gillette v Franchise Tax Board Gross Receipts Multistate Tax Compact Tax Refunds

California Tax Developments - A Reed Smith Quarterly Update (2nd Quarter 2014)

Case Updates - California’s taxing agency gets reprimanded again; ordered to pay $2.6 million in attorneys’ fees. We previously reported on the Los Angeles Superior Court case Lucent Technologies, Inc., et al. v. Board...more

8/14/2014 - Corporate Taxes State Tax Equalization Boards State Taxes Tax Reform Technology

California Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2014)

Case Updates - Superior Court deems Comcast and QVC are not unitary; determines early termination fee is business income. On March 6, 2014, a Los Angeles Superior Court issued its final decision in Comcon Production...more

5/20/2014 - Abercrombie & Fitch Comcast Commerce Clause Fees Franchise Tax Board OTC QVC Termination Unitary Business

California Tax Developments - A Reed Smith Quarterly Update (4th Quarter 2013)

Happy 2014! The start of the New Year invites a look back on highlights from the past year. In case you missed it, here’s a recap of what happened in the great Golden State during the last quarter of 2013....more

2/7/2014 - Comcast Franchise Tax Board State Taxes Tax Liability

California Quarterly Update -- A Reed Smith Quarterly Update (3rd Quarter 2013)

Welcome to the Reed Smith California State Tax Quarterly Update for the 3rd Quarter of 2013. With fall in full swing and summer an almost distant memory, we will update you on recent happenings in the California tax world,...more

11/7/2013 - Franchise Tax Board Franchise Taxes Property Tax Sales & Use Tax Software

California Supreme Court Draws Bright-Line on Taxation of Intangibles

Recently, the California Supreme Court issued an important decision regarding the property tax treatment of intangible rights and assets. In Elk Hills Power, LLC v. Board of Equalization, the court held that the value of...more

10/23/2013 - Carbon Emissions Greenhouse Gas Emissions Intangible Property Tax Credits

FTB to Clean Up Deferred Intercompany Stock Account Regulation

On July 25, the FTB held a public hearing on its proposed revisions to its regulation on intercompany transactions. The changes attempt to fix issues with the current rules governing Deferred Intercompany Stock Accounts...more

8/2/2013 - Corporate Contributions Franchise Tax Board Liquidation Mergers Proposed Regulation Stock Options

California Quarterly Update -- A Reed Smith Quarterly Update (2nd Quarter 2013)

Welcome to the first edition of a series of quarterly updates from Reed Smith on California state tax developments. Every quarter, we will bring you legal updates and provide some insight on what taxpayers are facing in...more

7/30/2013 - Attorney's Fees Enterprise Zones Jerry Brown Multistate Tax Compact New Legislation Tax Incentives

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