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State Tax Matters - March 28, 2014

Issue 2014-12


U.S. FlagPrepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

  • Income/Franchise
    - Maine: New Law Updates State Conformity to Internal Revenue Code
    - West Virginia: New Law Updates State Conformity to Internal Revenue Code
    - Wisconsin: New Law Extends NOL Carryforward Period from 15 Years to 20 Years
  • Multistate Tax Alerts
    - Alabama Legislature Establishes Independent Tax Tribunal and Amends Taxpayers’ Bill of Rights/Uniform Revenue Procedures
    - California Competes Tax Credit Application Process Now Open
    - Michigan Court of Appeals – Individual’s Sale of Limited Partnership Interest Resulted in Business Income for Michigan Individual Income Tax Purposes
    - Minnesota Enacts Tax Relief Bill
    - Texas Court of Appeals Overturns Trial Court Decision – Transporter of Aggregate Allowed Franchise Tax Revenue Exclusion

See attached file for details.

Visit the State Tax Matters archive for issues from the past year.

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