SeeSALT BlogPillsbury SALT partner Breann Robowski will present during the 2022 ABA/IPT Virtual Advanced Tax Seminars in March.
Articles Posted in Issues
Contractual Delivery Terms Control Application of Alabama’s Wholesale Oil License Fee
Posted
The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee. The sales in question were made to Alabama license holders and involved fuel imported from out-of-state. The fuel would either enter Alabama from out-of-state through the Colonial Pipeline or be injected in the pipeline at a point in Alabama. In either instance, the fuel was bound for final movement out of Alabama with there being no subsequent point in Alabama where the fuel could exit the pipeline.
California Tax Credits and NOL Deductions Are Back! Governor Signs Legislation Reinstating Business Taxpayer Benefits Limited by 2020 Legislation
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California Governor Gavin Newsom has signed legislation (i.e., S.B. 113) to, among other things, reinstate business tax credits and net operating loss (NOL) deductions originally limited by the enactment of A.B. 85 in 2020.
2022 CalTax Foundation Webinar Series
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Pillsbury SALT partner Craig Becker will participate in the CalTax webinar series on February 8.
How to Be Reasonable When Reasonably Approximating the Market: Part II
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Pillsbury SALT attorneys Carley Roberts, Robert P. Merten III, Jeff Phang, and Lexi Louderback recently published “How to Be Reasonable When Reasonably Approximating the Market: Part II” in Tax Notes State. Read more here.
California Supreme Court Addresses Exhaustion of Administrative Remedies in Context of Proposition 218 BID Assessments
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California Supreme Court holds that courts can entertain arguments that a BID assessment scheme violates certain provisions of Proposition 218 when raised by a party who did not articulate these objections in public hearings held to consider protests.
On December 20, 2021, the California Supreme Court reversed the court of appeal which had concluded that petitioners failure to present their objections to proposed business improvement districts (“BIDs”) and related assessment schemes at the appropriate public hearings meant they had not exhausted their extrajudicial remedies, a lapse that prevented the court from deciding petitioners’ claims on the merits. Hill RHP Housing Partners, L.P. et al. v. City of Los Angeles, No. S263734.
2021 California Alliance of Taxpayer Advocates Annual Conference
Posted
Pillsbury SALT partner Craig Becker will present during the California Alliance of Taxpayer Advocates Annual Conference on December 10.
TEI Chicago Virtual State Income Tax Program
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Pillsbury SALT attorneys Carley Roberts, Zachary Atkins, Robert Merten III, Aruna Chittiappa and Jeff Phang will present during the TEI Chicago Virtual State Income Tax Program on December 9.
Zack Atkins Outlines Challenges of Market-Based Sourcing
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Pillsbury Special Counsel Zack Atkins was recently quoted in Tax Notes State and Law360 discussing the challenges presented by market-based sourcing. Read more here. Continue Reading ›
TEI’s Carolinas Chapter Meeting
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Pillsbury SALT attorneys Zachary Atkins and Evan Hamme will present during TEI’s Carolinas Chapter Meeting on November 12.