State Taxes, Tax Liability, Administrative Law Judge (ALJ)

New York ALJ Rejects Division of Taxation’s Attempt to Change Its Theory of Liability after the Hearing

Blank Rome LLP on 3/27/2024

A New York State Administrative Law Judge (“ALJ”) recently rejected an attempt by the Division of Taxation (“Division”) to change its theory of liability after the record was closed, raising its new theory of liability for...more

Texas Tax Roundup | April 2023: Pleas to the Jurisdiction, Retail and Wholesale Franchise Tax Rate, and More

Freeman Law on 5/16/2023

Howdy folks, and welcome back to another edition of the Texas Tax Roundup, where we gab about all things Texas tax and perhaps even some things Texas tax adjacent. As ole T.S. once put it, “April is the cruelest...more

Texas Tax Roundup | November 2022: What’s a Franchise Tax?

Freeman Law on 12/12/2022

Hey everybody! Welcome back to another for another edition of Texas Tax Roundup! Hope y’all had a happy Thanksgiving! We got some franchise tax apportionment, some sales and use tax in the oil and gas industry, and some...more

Texas Tax Roundup | August 2022

Freeman Law on 10/5/2022

Howdy folks, and welcome back to another action-packed edition of the Texas Tax Roundup! Let’s see what shocking developments in the realm of Texas tax that the month of August had in store!...more

Will New York Be Looking At Your Federal Tax Return? Probably

Rivkin Radler LLP on 5/24/2022

State Finances- Much has been written over the last few weeks about the unprecedented financial cushion that many states have accumulated thanks to federal support prompted by the pandemic and larger-than-expected tax...more

Continuing Economic Distress: Withholding Taxes And The Risk Of “Self-Help”

Farrell Fritz, P.C. on 9/21/2020

Stimulus Legislation Limbo- In has been 192 days since the President declared a national emergency concerning the COVID-19 outbreak. Across the country, businesses and communities were immediately placed on lockdown[ii] in...more