Indiana Tax Amnesty Program to Start in September

Indiana Tax Amnesty Program to Start in September

In a recent post, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue (Department) may soon be announcing that the eight-week tax amnesty program will start in mid-September 2015. The Department will be publishing emergency regulations soon to provide …

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Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

On April 24, 2015, the Texas Supreme Court in Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District rejected a county appraisal district's argument that dormitory-like property owned by the Texas Student Housing Authority (TSHA) lost its …

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New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue …

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Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income taxes that they pay to other states, violates the Commerce Clause because it causes some …

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Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

The Ohio Supreme Court dealt a pair of blows to Cleveland’s so-called “jock tax” in separate decisions issued on April 30th.  Although neither decision called into question a locality’s power to tax non-resident athletes and entertainers for income earned in the jurisdiction, the two cases significantly …

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ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

On April 9, 2015, ESPN Productions, Inc. recorded its biggest play of the day in the Indiana Tax Court, when the Court granted the Company’s request to seal from public disclosure tax returns, a production services agreement, and two cable television license agreements.  ESPN Productions performs production …

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