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
Constitution: Other
Kentucky Supreme Court Declines to Hear Ohio CAT Tax Dispute
By Justin Brown & Open Weaver Banks on
Posted in In the News
On December 19, 2019, the Kentucky Supreme Court found in favor of the state of Ohio on its motion to dismiss a suit brought by a taxpayer in Kentucky state court against the State of Ohio. The taxpayer received an assessment for Ohio commercial activity tax (CAT) from the Ohio Department of Taxation, based on…