In This Issue:
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3 Upcoming Conferences
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5 Reflections on the Current State of “Attributional Nexus”: When May a State Use the Presence of an In-State Entity to Claim Jurisdiction over an Out-of-State Seller By Thomas H. Steele and Kirsten Wolff
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7 Massachusetts High Court Rejects Retroactive Escheat Regulations By Hollis L. Hyans and Amy F. Nogi
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9 Current California “Strict Liability” Penalty Issues Under Revenue and Taxation Code Sections 19777.5 and 19138 By Eric J. Coffill
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12 MoFo Attorney News
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Please see full publication below for more information.
