IN THIS ISSUE: Roam If You Want To: MTSA’s Application to Foreign Roaming; California Court of Appeal Addresses Proper Remedy for Taxpayers Claiming Dividends Received Deduction, Application of Post-Amnesty Penalties; Sutherland SALT Family Expands by Two; SALT Pet(s) of the Month; Georgia Special Council on Tax Reform Holds First Meeting; Taxpayer Wins Georgia High Tech Credit; Recently Seen and Heard; Gain From the Sale of FCC License Is Business Income, Says Oregon Tax Court; Come See Us; New Jersey Superior Court Declines to Toss “Throwout”; California Amnesty and Penalties – It’s Not Over Yet!; It Is In the Can: Software Subject to Pennsylvania Tax; Multistate Tax Commission Update; The Sutherland SALT Team.