A Moment of Simple Justice - Vaccines
A Moment of Simple Justice - Felony Everything
How the Rise in Undercover Investigations is Changing the Law
A Moment of Simple Justice - A Prosecutor's Duty
Uncovering Factory Farming - The Effects of Ag Gag Laws
A Moment of Simple Justice - Undercover Lover
Trial by Jury: Why It Matters in a Democratic Society
Waldman: Stop Immunizing Websites That Allow Harassment
Busy Days For Voting Rights Advocates, Thanks to SCOTUS
A Moment of Simple Justice - Snitching Ain't Easy
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
Combining Arms for Justice-Involved Veterans
A Moment of Simple Justice - Cameras on Cops
A Moment of Simple Justice - Ferguson
A Moment of Simple Justice - Revenge Porn
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
SOX Whistleblower Protections Extend to Private Companies: Critical Steps to Take Now
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more
Once again, shale oil and gas production dominated energy headlines in 2014, with a number of key economic, political, and legal developments making news across the country.
Bolstered by technologies like hydraulic...more
Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more
Although the NC General Assembly adjourned last summer it is customary to allow some laws that require lead time for implementation to go into effect on December 1st. The following is a list of NC laws that are new today...more
The D.C. Circuit has decided against ruling on the substance of whether the Abandoned Mine Land reclamation fee and the regulatory methods the Office of Surface Mining uses to collect it on exported coal create an...more
In exchange for a $2.6 billion cut to Ohio’s state income taxes, Gov. John Kasich has proposed a package of tax increases in other areas. Included among those increases would be the gradual implementation of a 2.75 percent...more
The decision, which will almost certainly be appealed, allows the Air Resources Board tocontinue to auction emission allowances.
On November 12, 2013, a California trial court decided that the California Air Resources...more
The Sacramento Superior Court has upheld the constitutionality of California Air Resources Board's ("ARB") cap and trade auctions in the related cases California Chamber of Commerce v. ARB and Morning Star Packing Company v....more
In a twin set of wins for the state, two lawsuits challenging California’s flagship cap-and-trade auction system first implemented in November 2012 were rejected by Sacramento Superior Court Judge Timothy Frawley this...more
After challenging a 1991 Utility User Tax, taxpayers negotiated a monetary settlement agreement with Los Angeles County. The settlement agreement also provided for an election to validate the tax. After the election, a...more
A major taxpayer files 28 separate applications seeking certification of various systems, methods, devices and facilities as "pollution control facilities" within the meaning of the Property Tax Code. If the applications are...more
Proposition 26 expanded the definition of the term “tax” for purposes of article XIII C of the California Constitution in order to halt evasions of Proposition 218. A Court of Appeal recently addressed whether Proposition 26...more
In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more
The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more
A second lawsuit has been filed challenging one of the centerpieces of California’s innovative cap-and-trade climate change regulatory program: the auction process implemented by the California Air Resources Board (CARB) to...more
The other shoe finally dropped. The much-speculated and much-anticipated “tax vs. fee” AB 32 Cap and Trade lawsuit has finally been filed. A diverse coalition of businesses and trade groups filed a lawsuit in a state superior...more
The Province of Ontario has imposed a requirement that in order to participate in its feed in tariff program (FIT) for solar energy a project much source at least 60% of the solar project content from within the Province....more
Originally published in the Commercial Property Executive on January 16, 2013.
Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more
In This Issue:
- The Lone Star State Swings the Lasso Around E-Commerce Services
- Don’t Mess with Texas: No Three-Factor MTC Election for You!
- SALT Pet of the Month
- The Clicks Keep on Coming in...more
Six years after then-Gov. Arnold Schwarzenegger signed the California Global Warming Solutions Act, also known as AB 32, the California Air Resources Board (CARB) holds its first auction of emissions allowances on November...more
An American energy company called PPL bought one of many state-owned British utilities privatized in the 1980s. In 1997, PPL thus became subject to the U.K.'s new "windfall tax," which was based in part on "profit-making...more
On June 20, 2011, the U.S. Court of Appeals for the Fourth Circuit ruled that the federal district court for the District of Maryland has jurisdiction to adjudicate a case involving the constitutionality and validity of a...more
As we previously reported in this newsletter, the Pennsylvania Supreme Court struck down Allegheny County’s use of a 2002 base-year property tax assessment scheme as unconstitutional in Clifton v. Allegheny County (Pa. April...more
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