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Administrative Agency Tax

Read need-to-know updates, commentary, and analysis on Administrative Agency issues written by leading professionals.
Eversheds Sutherland (US) LLP

Third time’s not the charm - New York Tribunal rejects market-based sourcing

The New York State Tax Appeals Tribunal held that a taxpayer was required, for years before 2015, to apportion its receipts based on the location of the work that generated its receipts, and not based on the location of its...more

Holland & Hart LLP

Utah Summer Legislative Update: The Extra Innings of Tax Reform

by Holland & Hart LLP on

The Utah Legislature’s Tax Restructuring and Equalization Task Force has now held seven of its eight scheduled meetings to take public comments on how Utah should reform its tax code....more

Williams Mullen

President Signs Into Law the Taxpayer First Act Reforming the IRS

by Williams Mullen on

On July 1, 2019, President Trump signed the Taxpayer First Act, H.R. 3151, into law.  The Act makes organizational changes to the Internal Revenue Service (the “IRS”) and implements reforms aimed at improving customer...more

Eversheds Sutherland (US) LLP

State tax implications of US Supreme Court’s limitation of judicial deference to agency interpretations of their own regulations

On June 26, 2019, the US Supreme Court issued its opinion in Kisor v. Wilkie. The Court declined to overturn Auer v. Robbins and Bowles v. Seminole Rock & Sand Co, but reinforced the limits on the applicability of the...more

Miller Canfield

USTR Will Open Online Portal for Section 301 Exclusion Requests for List 3 Chinese-Origin Products on June 30, 2019

by Miller Canfield on

The Office of the United States Trade Representative ("USTR") has published a notice in the Federal Register announcing the formal procedures for requests to exclude particular products pertaining to List 3 Chinese-origin...more

Orrick, Herrington & Sutcliffe LLP

New Panel, Same Result – Ninth Circuit Upholds Controversial Cost-Sharing Regulations in Altera Case

The unfolding Altera Corporation & Subsidiaries v. Commissioner (Altera) saga bore witness to another taxpayer-unfriendly development on June 7, when the Ninth Circuit chose in a 2-1 vote to uphold certain Treasury...more

White & Case LLP

Taxpayer First Act and the Independent Office of Appeals

by White & Case LLP on

The Taxpayer First Act of 2019 ("TFA")1 has passed both chambers of Congress and will likely soon be signed into law by the President. The bill has a wide range of provisions affecting and modernizing the Internal Revenue...more

Holland & Hart LLP

Utah Legislative Update - June 2019

by Holland & Hart LLP on

The Utah Legislature’s Tax Restructuring and Equalization Task Force met for the first time on May 30th to set the table for a summer of meetings that will be held around the state to discuss Utah’s tax structure and how it...more

Burr & Forman

Important South Carolina Decision Finds ATV Sales are Subject to Lower “Maximum Tax”

by Burr & Forman on

In South Carolina, a maximum or “capped” sales tax of $500 ($300 for sales on or before June 30, 2017) is imposed on the sale of motor vehicles and certain other vehicles. Under the facts of a recent South Carolina...more

Nexsen Pruet, PLLC

NC Legislative Update: May 17, 2019

by Nexsen Pruet, PLLC on

The legislature returned to Raleigh this week after taking a long weekend break. The House held meetings on Wednesday and Thursday, while the Senate was in session Tuesday through Thursday. The House approved a bill to give...more

McDermott Will & Emery

An Uneven Playing Field: Judicial Deference to State Tax Administrator Interpretations

by McDermott Will & Emery on

Judicial deference to state tax agencies puts taxpayers at a steep disadvantage and wastes time and resources on costly tax disputes. A united advocacy effort can help promote passage of state-level legislation that takes the...more

Best Best & Krieger LLP

"Qualified Electors" Under Mello-Roos Community Facilities Act are Registered Voters, Not Landowners, Court Says - A California...

by Best Best & Krieger LLP on

The California Constitution requires cities, counties and special districts imposing a special tax to obtain a two-thirds vote of the “qualified electors” of such entity. The Mello-Roos Community Facilities Act of 1982 states...more

Nexsen Pruet, PLLC

NC Legislative Update: April 19, 2019

by Nexsen Pruet, PLLC on

Legislators returned to Raleigh this week to continue work before taking a planned spring break. The House left town Wednesday, the 17th and will return Thursday, the 25th. The Senate is taking the entire week of the 22nd...more

Flaster Greenberg PC

New Jersey Tax Incentive Task Force Is On The Trail of Companies Suspected of Fraudulently Receiving EDA Tax Benefits

by Flaster Greenberg PC on

On January 24, 2019, Governor Phil Murphy signed an executive order creating a Tax Incentives Task Force to investigate fraud and loopholes in New Jersey’s existing tax incentives system and to address monitoring and...more

Nexsen Pruet, PLLC

NC Legislative Update: April 8, 2019

by Nexsen Pruet, PLLC on

This week saw hundreds of new bills filed as the Senate reached its bill filling deadline. In total, 672 bills have been filed in the Senate. The House has filed 626 bills, but has until April 23rd to continue introducing new...more

Eversheds Sutherland (US) LLP

The Second Circuit - canons of construction prevail in dizzying case of “black hole” tax refunds

In an important win for taxpayers, a unanimous Second Circuit reversed the Tax Court on a statutory interpretation issue involving the three-year “look-back” period for Tax Court jurisdiction over refunds. Borenstein v....more

Dentons

Recent changes in advertising regulation in Kazakhstan

by Dentons on

On April 11, 2019 amendments to the regulation on advertising will be adopted in accordance with the Law of the Republic of Kazakhstan No. 215-VI dated January 8, 2019 “On Introducing Changes and Amendments to Some...more

King & Spalding

First Circuit Finds Chapter 9 Special Revenue Provisions Permit Voluntary Payment, But Do Not Require Them

by King & Spalding on

On March 26, 2019, the First Circuit Court of Appeals, affirming a decision by the District Court emanating out of the Puerto Rico Title III bankruptcy cases, found that Sections 928(a) and 922(d) of the Bankruptcy Code...more

Rosenberg Martin Greenberg LLP

Pre-Notice Levies: When the IRS Can Levy Before Notifying Taxpayers of Their Right to a Hearing

One of the most important rights a taxpayer has during the Internal Revenue Service (“IRS”) administrative collection process is to be notified of their right to a collection due process hearing before the IRS issues a levy....more

McDermott Will & Emery

Taxpayers Already Seeking to Hold Treasury and IRS to Policy Statement

by McDermott Will & Emery on

On March 5, 2019, the US Department of Treasury (Treasury) issued a policy statement on the tax regulatory process. We previously wrote an article for Law360 on the policy statement... In our article, we noted the disclaimer...more

Bradley Arant Boult Cummings LLP

FHA Expands Program to Accelerate Financing of Low-Income Housing Tax Credit Multifamily Housing Projects

The mission of the U.S. Department of Housing and Urban Development (HUD) is, in part, to bolster the economy by strengthening the housing market, protecting consumers, and working to meet the needs for quality affordable...more

McDermott Will & Emery

Significant Changes In IRS Regulatory Process Ahead

by McDermott Will & Emery on

In a previously unannounced development, the U.S. Department of the Treasury issued a policy statement on the tax regulatory process on March 5, 2019, announcing significant changes related to regulations and subregulatory...more

Akin Gump Strauss Hauer & Feld LLP

The First Particular Market Situation Determination Falls: Nexteel Co. v. United States Slip Op. 19-1 (Ct. Int’l Trade 2019)...

A new year brings new decisions. In the first opinion issued in 2019 by the U.S. Court of International Trade (CIT), Judge Choe-Groves addresses the application of a hot-button issue—the U.S. Department of Commerce’s recently...more

Spilman Thomas & Battle, PLLC

Spilman Alert - Breaking Insights: Update from IRS - Tax-Exempt Private Activity Bonds

At the end of December, the Internal Revenue Service released the final regulations under Internal Revenue Code 147(f), which relate to public notice, hearing, and approval requirements for private activity bonds, which...more

Dentons

Latest changes relevant to administrative and criminal liability for tax offences in Kazakhstan

by Dentons on

Important changes have been introduced into Kazakhstan’s legislation, including, inter alia, in relation to administrative and criminal liability for offences associated with the understatement of taxes: (i) increase to the...more

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