IN THIS ISSUE: Schedule UTP – California Wants to See What’s Hidden Under Your Mattress; Combined Reporting Not a Surefire Revenue Raiser; U.S. Supreme Court Asked to Review Partnership Nexus Case; Washington State’s Digital Tree of Knowledge; SALT Pet of the Month; Update on Multistate Tax Commission Activities – Montana Gets Feisty; Massachusetts Shams a Holding Company; Out-of-State Tugboat Operator Washes Ashore in New York State; Recently Seen and Heard; Unclaimed Property: The Year in Review; Companies with Captive Insurance Affiliates – Look Out for a Premiums Tax Increase; South Carolina Off Track with Its Final TRAC Report; Come See Us; and, The Sutherland SALT Team.