Constitution: Other

Subscribe to Constitution: Other

In a recent unreported decision, the Maryland Appellate Court held that taxpayers were not entitled to a 13 percent interest rate on a judgement after the legislature lowered the state’s refund interest rate during the pendency of the taxpayers’ appeal.

The taxpayers successfully challenged the limits that Maryland state law placed on the tax credit…

The Supreme Court of Virginia recently upheld a circuit court decision invalidating a county’s plan to claw back tax refunds because it violated the state constitution’s uniform taxation requirement.

The Isle of Wight County changed the valuation methodology for its machinery and tools tax (“M&T tax”), resulting in approximately $5.6 million in refunds for tax…

The Washington Department of Revenue’s Administrative Review and Hearings Division recently ruled that a company’s account access services provided to credit unions constituted digital automated services subject to sales tax.

The taxpayer provided an online banking platform and an automated phone system to member credit unions, which in turn provided those services to their individual…

On May 11, a San Francisco trial court held that the California Constitution allows special local taxes proposed by voter initiative to be enacted with a simple majority vote, in contrast to the two-thirds vote required for special taxes proposed by local government. The ballot initiative in question imposed a $298 per parcel tax and…

The California Court of Appeal recently held that a taxpayer must pay a tax assessment before seeking a declaration that the regulation giving rise to the tax assessment is invalid. California taxpayers cannot challenge unpaid tax assessments under Article XIII, section 32 of the California Constitution (“Section 32”). Therefore, a taxpayer seeking to challenge an…