07 January 2019 State corporate income and franchise tax developments in the fourth quarter of 2018 The attached Alert provides a summary of the significant legislative, administrative and judicial actions that affected state and local income/franchise taxes during the fourth quarter of 2018. These developments are compiled from the EY Indirect/State Tax Weekly and Indirect/State Tax Alerts. - A summary of legislative developments in Massachusetts, Michigan, New Jersey, Pennsylvania, Puerto Rico, and South Carolina
- A summary of judicial developments in California, South Carolina, and Utah
- A summary of administrative developments in: Arkansas, California, Colorado, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Missouri, Montana, Nebraska, New Jersey, New York, Oklahoma, Oregon, and South Carolina
- A discussion of state and local tax items to watch in New York, Oregon, and Texas
——————————————— ATTACHMENT Quarterly Tax Developments for 2018 Q4 Document ID: 2019-0054 |