Tax Civil Procedure Energy & Utilities

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Appeals Court Dismisses Legal Challenge to New York RGGI Program

This week, the New York Supreme Court, Appellate Division, Third Department (“Third Department” or “Court”), issued a memorandum decision in the case of Thrun v. Cuomo, dismissing a legal challenge to New York’s involvement...more

“Pay First, Litigate Later” Doctrine Applies to Local Governments: Taxpayers Required to Pay Local Assessments Until Resolution of...

The Water Replenishment District of Southern California (“District”) protects groundwater quality in Los Angeles County groundwater basins from overuse and saltwater intrusion. The District finances its efforts through an...more

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

Taxpayer Settlement Agreement Waives Future Claims and Judicially Estops Contradictory Claims

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

Argument Report: Where Does a Sale Take Place for Sales Tax Purposes?

Where does a sale take place for purposes of the local portion of the state sales tax? For lots of localized businesses, it's a straightforward question. But what about businesses that operate in multiple counties --...more

Illinois Supreme Court Debates the Locus of Sales Tax Liability

Our previews of the Illinois Supreme Court's September docket continue with Hartney Fuel Oil Co. v. Hamer, which will be argued this morning in Chicago. Our detailed summary of the facts and lower court rulings in...more

Massachusetts Rules Against Taxpayer on Treatment of Intercompany Debt—Again

In what is becoming a trend, the Massachusetts Appellate Tax Board (the "ATB") has issued yet another decision denying true debt treatment for an intercompany obligation. In National Grid Holdings, the ATB upheld assessments...more

Tennessee Trial Court Holds that Third-Party Logistics Provider Is Not Exempt from Tennessee Business Tax

A Tennessee trial court has rejected a third-party logistics provider’s challenge to a Tennessee business tax assessment. In the decision, the court concluded that some of the taxpayer’s logistics services were not covered by...more

Circuit Court Upholds Taxpayer’s WOLF Refund Calculation; Invalidates Retroactive ADOR Regulation

An Alabama circuit court recently held that a taxpayer’s method of calculating a refund under Alabama’s wholesale oil license tax was reasonable, affirming Chief Administrative Law Judge Bill Thompson’s extensive 2009 ruling....more

Commonwealth Court Addresses Additional IFTA Issues, Including Exclusion of Drilling Rigs

As we reported in earlier editions of PA Tax Law News, the Commonwealth Court issued two decisions last year upholding tax liabilities imposed on motor carriers that failed to comply with IFTA mileage and fuel documentation...more

PPL Corp. v. Commissioner of Internal Revenue

Brief For Southeastern Legal Foundation, Chamber of Commerce of the United States of America, CATO Institute, et al, As Amici...

PPL, an American energy company, bought one of many state-owned British utilities privatized in the 1980s. In 1997, PPL became subject to the U.K.’s new “windfall tax,” which was based in part on “profit-making value”— the...more

Tax Court of Canada Limits Shopping for Expert Witnesses: Aecon Construction Group Inc. v. The Queen

In his recent decision in Aecon Construction Group Inc. v. The Queen, Justice Angers of the Tax Court of Canada adopted a practical and sensible approach to the problem of an expert witness potentially being conflicted out of...more

Judge Reverses Own Decision to Extend the Texas Sales Tax Manufacturing Exemption to Include Oil and Gas Extraction Equipment

On April 11, 2012, Judge John Dietz issued a ruling from the bench in Southwest Royalties, Inc. v. Combs, Case D-1-GNU-09-004282 (Travis County 250th Dist. Ct.) to extend the Texas sales tax exemption for manufacturing...more

New York Tax Insights -- Volume 3, Issue 4, April 2012

In This Issue: Appellate Division Denies Deduction for Interest Income Received from Lower Tier Subsidiaries; Tribunal Upholds Denial of Investment Tax Credit Claimed by Utility; Tribunal Holds That Executive Officer Is...more

Gas Tax Advances, Statute Of Repose Comes Out of Repose

SSB3141, a bill that would increase Iowa’s gas tax by five cents per year in 2013 and 2014, took another tentative step forward this week when it was voted out of the Senate Transportation Committee. The bill would...more

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