Sutherland SALT releases the third edition of the “SALT Scoreboard,” a quarterly publication that tracks significant state tax litigation and controversy developments and tallies the results of taxpayer wins and losses across the country. Our quarterly publication features Sutherland’s observations regarding important state tax decisions and will identify trends by issue, state and forum as they emerge during the year. This issue of the SALT Scoreboard includes Sutherland’s observations on the Tax Injunction Act, states’ treatment of fees vs. taxes, and states’ sourcing of receipts for corporate income taxes. In our Third Quarter Spotlight (see page two), we review the significant False Claims Act and class action cases decided this year.