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.
Pillsbury SALT partner Robert P. Merten III will be participating as a panelist in a CalTax Foundation webinar on August 28.
Pillsbury SALT attorneys Carley Roberts, Evan Hamme, Aruna Chittiappa and Kristen Sharp will be presenting at COST’s 2025 SALT Technology Workshop on August 13-14.
Pillsbury SALT partner Aruna Chittiappa will be speaking at NYU’s Introduction to State and Local Tax program.
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.
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:
SALT partners Aruna Chittiappa and Evan Hamme will be presenting at COST’s 2025 Spring Conference taking place April 28 – May 1, 2025.
On January 10, 2025, California Governor Gavin Newsom released his January Budget Proposal for the 2025 – 2026 fiscal year. Notably, Governor Newsom’s budget would increase tax revenue by requiring banks and financial corporations to move from an equally weighted three-factor formula, comprising property, payroll and sales factors, to a single-sales-factor formula for purposes of apportioning income to the state. Agricultural and extractive businesses would continue to use the three-factor formula. The proposed change would take effect immediately, beginning with tax year 2025. Continue Reading ›
The California Department of Tax and Fee Administration (CDTFA or Department) hosted its third workshop (Workshop III) on December 9, 2024, to discuss and receive input on technology transfer agreements (TTAs).
On January 22, 2025, the CTIA (formerly the Cellular Telecommunications and Internet Association) submitted comments. The California Taxpayers Association (CalTax) and the Silicon Valley Leadership Group (SVLG) also submitted their comments in a joint letter.
