Almost all law schools require criminal law, typically in the first year. Among the memorable lessons of that course is that theft is not a single idea. It is a family of offenses involving the wrongful taking or keeping property that belongs to another. The categories vary by state, but five familiar forms are larceny
At its inception, membership in the Multistate Tax Commission (MTC) was straightforward. It consisted of each state that was a party to the Multistate Tax Compact – that is, each state that had statutorily enacted it. Those members, including the District of Columbia, are referred to as “compact states.” Because the Compact defines “state” to
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partners Michele Borens and Jeremy Gove examine the evolving role of special industry apportionment rules and the Multistate Tax Commission’s efforts to modernize them.
The authors explore the history of these industry-specific sourcing and apportionment provisions, recent proposals affecting some of those
Sorry to disappoint science fiction or fantasy fans, but this won’t be a discussion of the portals that create doorways to other worlds, dimensions, or universes. Rather, these perilous portals are authenticated systems through which taxpayers access and manage accounts with state tax agencies. They provide a convenient way to file returns, make payments, upload
The word “interest” is a hard working one in the English language. As a noun, there will typically be from six to ten definitional entries in a dictionary. The meaning I’m focused on here is financial: interest is the cost of using someone else’s money, usually stated as a percentage of the amount borrowed or
I am somewhat surprised by the number of states that do not make their audit manuals publicly available online. A state tax agency’s audit manual is a guidance document that explains the procedures, policies, and standards their auditors should follow when conducting an audit. More surprising to me are those states that have decided to
This month marks the beginning of operations for Georgia’s new Tax Court, which replaces the old Georgia Tax Tribunal. While the tribunal operated within the executive branch as part of the Office of State Administrative Hearings, the new Tax Court is part of Georgia’s judicial branch. It provides a pre-payment option for taxpayers to challenge
We’re pleased to launch the first edition of Matson’s Musings, a new weekly column from SALT Counsel Greg Matson. Each Thursday, Greg will offer his take on the latest SALT news, developments, and trends. Drawing on decades of experience, Greg will provide concise commentary and practical observations on the issues making headlines across the state
In this Law360 article, Eversheds Sutherland attorneys Jonathan Feldman, Scott Wright, and Olivia Dibb provide analysis of key tax developments from Georgia’s 2026 legislative session, highlighting not only the enacted changes but their practical implications for taxpayers. They examine how accelerated income tax rate reductions, coupled with the repeal of certain credits, may affect tax
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partner Charlie Kearns examines Washington’s newly enacted “millionaire’s tax,” which takes effect in 2028 with returns due in 2029. The law imposes a 9.9% tax on Washington taxable income above $1 million, and introduces rules around residency, sourcing of income, and
