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State and Local Government Statutory Interpretation Judicial Authority

Blank Rome LLP

Deference Denied to the South Carolina Department of Revenue

Blank Rome LLP on

The South Carolina Court of Appeals determined that Duke Energy Corporation (“Duke”) was entitled to claim nearly $25 million in investment tax credits on its 1996 to 2014 South Carolina income tax returns, as the investment...more

Blank Rome LLP

Gains on Sales of Franchises Held Nonbusiness Income in Arkansas

Blank Rome LLP on

Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the...more

K&L Gates LLP

Natural Gas Bans: From New York to Washington, Courts Shift the Landscape on Legality of State and Local Gas Bans

K&L Gates LLP on

Following the election wins we reported on in November 2024, state and local bans on the use of natural gas remain a highly litigated issue across the country. In this alert, we cover two recent cases dealing with local and...more

Eversheds Sutherland (US) LLP

Unclaimed property: Michigan Supreme Court takes steps to curtail endless examinations

In litigation challenging unclaimed property examination findings, the Michigan Supreme Court took a first step towards curtailing the seemingly never-ending examination process, but left open an opportunity for the State to...more

Jackson Walker

The Business Court of Texas Issues Key Opinions on Jurisdiction

Jackson Walker on

The Business Court of Texas, established on September 1, 2024, has issued its first round of major opinions. These rulings, authored by judges across its divisions, largely address jurisdictional questions stemming from the...more

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