Corporate Taxes, State Tax Tribunals

Michigan Tax Tribunal Holds That Parent Properly Excluded its Wholly Owned Subsidiary from its Unitary Business Group Return

Blank Rome LLP on 11/17/2023

Challenging a state corporate tax determination of a unitary business relationship between related corporations can be difficult. However, a recent decision of the Michigan Tax Tribunal shows that with good facts a business...more

Proposed Georgia legislation attempts to deny Jobs Tax Credits earned in prior years

Eversheds Sutherland (US) LLP on 3/13/2023

In 2021, the Georgia Tax Tribunal ruled that a non-profit hospital was entitled to use Quality Jobs Tax Credits (QJTC) against its unrelated business income tax and its payroll withholding tax. Floyd Healthcare Mgmt., Inc. v....more

New York revises recently issued “final draft” corporate tax regulations

Eversheds Sutherland (US) LLP on 8/9/2022

Following New York City’s recent victory in a case regarding the apportionment of income earned by an out-of-state corporation from its sale of a non-unitary investment, the New York State Department of Taxation and...more

Georgia’s 2022 legislative session ends with significant tax legislation

Eversheds Sutherland (US) LLP on 4/8/2022

During the 2022 legislative session, the Georgia General Assembly passed significant tax legislation, including authorizing affiliated groups to file consolidated corporate income tax returns without prior approval from the...more

MoFo New York Tax Insights - Volume 7, Issue 7

Morrison & Foerster LLP on 7/7/2016

ALJ holds NYS Real Estate Transfer Tax Cannot Be Imposed on Sale of 45% Membership Interest in LLC - In an issue of first impression under the New York State real estate transfer tax, a New York State Administrative Law...more

Here’s the Deal: Georgia Governor Signs Several Significant Tax Bills

Eversheds Sutherland (US) LLP on 5/11/2016

Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more

MoFo New York Tax Insights - Volume 7, Issue 5

Morrison & Foerster LLP on 5/5/2016

Retroactive Application Of 2010 Statutory Amendment Permitted By Tribunal - Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has upheld the constitutionality of retroactively...more

MoFo New York Tax Insights - Volume 6, Issue 10

Morrison & Foerster LLP on 10/5/2015

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

Corporate Taxes › State Tax Tribunals

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