State and Local Tax Insights -- Winter 2007


New Jersey Attempts an End Run Around P.L. 86-272 While Throwout and Lanco Are Challenged

California’s LLC Tax: Current Litigation and Retroactive Legislation

New California FTB Time Goals for Processing Protests

Sales Factor Gross Receipts Cases Addressed by the California Supreme Court

LLC Fee Refund Procedures

The Summer Tax Institute

Upcoming 2007 Conferences

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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