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Statute of Limitations › State Taxes

Statute of Limitations refers to a statute that sets the time period during which a legal claim can be brought. Most statute of limitations laws require individuals to sue at some point during a set period... more +
Statute of Limitations refers to a statute that sets the time period during which a legal claim can be brought. Most statute of limitations laws require individuals to sue at some point during a set period usually commencing from the date of the wrong or injury or the discovery of the wrong or injury. Except for under a limited set of circumstances, if an individual does not file a suit within the specified time period, the law bars them from ever suing on that claim. less -
Blank Rome LLP

Tax Justice Prevails as Connecticut Sinks FCA Expansion

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The Connecticut General Assembly was heading toward including taxation in the expansion of the state’s False Claims Act, Conn. Gen. Stat. § 4-274, et seq. (the “FCA”) via Senate Bill 426. Expansion of the FCA is laudable to...more

Blank Rome LLP

New Jersey Tax Court Rules that the Division Cannot Offset a Taxpayer’s Refund against a Liability from a Closed Tax Year

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On January 19, 2022, the New Jersey Tax Court issued a decision denying the Division of Taxation’s attempt to take away a refund due to a taxpayer and apply it against a purported liability from a tax period for which the...more

Blank Rome LLP

State Barred by Statute of Limitations from Recovering an Erroneous Refund Payment

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The New Jersey Tax Court recently granted a pro se taxpayer’s motion for summary judgment and ruled that the Division of Taxation was barred by the statute of limitations from recovering an erroneous income tax refund payment...more

Blank Rome LLP

Louisiana Court Holds That a Locality Cannot Run Out the Clock on a Refund Claim

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On November 5, 2021, a Louisiana appeals court held that a company’s appeal of a locality’s refund claim denial was timely inasmuch as it was filed within 90 days of the date of the locality’s notice of disallowance. Nucor...more

Blank Rome LLP

Michigan Court of Appeals Holds That a Reduction in a Credit Is Not a “Deficiency”

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The Michigan Court of Appeals held that the statute of limitations does not prevent the Department of Treasury (“Treasury”) from reducing a credit in an otherwise closed year, despite acknowledging flaws in how the audit was...more

Blank Rome LLP

You Had Your Chance: New Jersey Tax Court Prohibits Audit Adjustments to Closed Years

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The New Jersey Tax Court held that the Division of Taxation (“Taxation”) cannot assess tax in years open under the statute of limitations if the tax is attributable to the elimination of net operating loss (“NOL”)...more

Farrell Fritz, P.C.

New York State COVID-19 and Legislative Update – May 2020

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This week marked seventy days since the inception of New York on PAUSE (Policies to Assure Uniform Safety for Everyone). As COVID-19 emergency response efforts continue to strategically transition into economic recovery and...more

Ward and Smith, P.A.

Temporary Relief for NC Taxpayers Under New COVID-19 Legislation

Ward and Smith, P.A. on

Members of the North Carolina General Assembly made good use of their time leading up to the short session that began on April 28, with each chamber filing a COVID-19 relief bill within twenty-four hours of reconvening....more

Eversheds Sutherland (US) LLP

Check Your Michigan Unitary Group Filings - LaBelle Is Final

Eversheds Sutherland (US) LLP on

On February 28, 2017, the Michigan Department of Treasury (the Department) issued a Notice to Taxpayers (the Notice) explaining its approach in administering the now final Michigan Court of Appeals decision in LaBelle...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

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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

Williams Mullen

SALT Alert: North Carolina Enacts New Administrative Procedure to Challenge Statute Of Limitations Determinations in Tax Cases

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On June 30, 2016, Governor McCrory signed House Bill 533 into law as S.L. 2016-76. The legislation provides a new administrative procedure for a taxpayer to seek review of a North Carolina Department of Revenue...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

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In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax Credit ...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

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