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Administrative Law Judge (ALJ) Royalties

Beveridge & Diamond PC

ONRR Expands Civil Penalty Liability for Federal and Indian Mineral Lessees

The Department of the Interior’s Office of Natural Resources Revenue (“ONRR”) accounts for and collects royalties owed on production from federal and Indian mineral leases onshore and on the Outer Continental Shelf (“OCS”). ...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

McDermott Will & Emery

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

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