SeeSALT BlogJoin Pillsbury SALT partners Zachary Atkins and Evan Hamme for their presentations at COST’s 56th Annual Meeting.
COST 56th Annual Meeting
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Articles Posted in Income Tax
Welcome back to Pillsbury SALT, Annie!
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Pillsbury SALT is excited to welcome back Annie H. Huang to the team!
Annie’s experience focuses on state and local tax matters, including corporate franchise and income, personal income, sales and use, and gross receipts and other local taxes.
Annie brings not only strong legal experience but also a genuine enthusiasm for building relationships and supporting clients through complex challenges.
She joins Pillsbury’s San Francisco office as a partner. Read more here.
Putting Regulations to the Test: California Taxpayers Cleared to Challenge Regulations in OTA Appeals
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The California Attorney General has confirmed the Office of Tax Appeals (OTA) may decline to apply a tax regulation in a taxpayer appeal if it conflicts with the relevant statute. OTA must afford appropriate deference to the issuing agency, but its authority extends to setting aside the regulation for that appeal. OTA lacks authority to invalidate or repeal the regulation more broadly or to apply its conclusions outside the specific appeal.
NYU Introduction to State and Local Tax
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Pillsbury SALT partner Aruna Chittiappa will be speaking at NYU’s Introduction to State and Local Tax program.
2025 Summer Tax Institute
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Pillsbury SALT partner Robert P. Merten III will be an instructor for the 2025 Summer Tax Institute, hosted by the UC Davis School of Law.
California Legislature Advances Broad Federal Tax Conformity Bill (SB 711)
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Senate Bill 711 (S.B. 711) would update California’s conformity date to the Internal Revenue Code (IRC) from January 1, 2015, to January 1, 2025. If enacted, this change would apply to taxable years beginning on or after January 1, 2025, and would align California tax law with numerous federal provisions enacted over the past decade. Notable provisions include:
COST 2025 Spring Conference
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SALT partners Aruna Chittiappa and Evan Hamme will be presenting at COST’s 2025 Spring Conference taking place April 28 – May 1, 2025.
California OTA Denies Credit for NYC Business Taxes in Precedential Opinion
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In the Appeal of Mather, the California Office of Tax Appeals (OTA) held in a precedential opinion that New York City’s (NYC) Unincorporated Business Tax (UBT) was not a tax “imposed by and paid to another state,” as required to claim the Other State Tax Credit (OSTC), because New York State (NYS) did not require NYC to impose the UBT. The OTA also held that the NYS Metropolitan Commuter Transportation Mobility Tax (MCTMT) met the requirements to claim the OSTC, but that the taxpayers failed to substantiate the amount of their claim.
COST Pacific Northwest Regional State Tax Seminar
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SALT attorneys Zachary Atkins, Evan Hamme, Taylor Wolff and Breanna Zagorski will be presenting at the COST Pacific Northwest Regional State Tax Seminar on December 5.
