News & Analysis as of

Income Taxes › Tax Planning › Department of Revenue

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Blank Rome LLP

Alabama Loses Interest Addback Attack, Yet Again

Blank Rome LLP on

Alabama’s Department of Revenue (“DOR”) struck out again when it attacked related party interest transactions. In Huhtamaki, Inc. v. Alabama DOR, Docket Nos. BIT 19-890-JP, BIT 19-1091-JP (Ala. Tax Tribunal 2024), the Alabama...more

Bradley Arant Boult Cummings LLP

New Tax Tribunal Ruling on Change-of-Residency Challenges

Bradley Arant Boult Cummings LLP on

There seems to be an increased number of so-called “residency audits” being conducted by the Alabama Department of Revenue (ALDOR), as well as by other state tax authorities. These audits often result from the taxpayer filing...more

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

Foster Garvey PC on

In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

Foster Garvey PC

The Oregon Department of Revenue Held Its CAT Call as Scheduled – The Business and Tax Community Were Represented

Foster Garvey PC on

As we reported last week, the Oregon Department of Revenue (“DOR”) scheduled a public hearing on June 23, 2020 to discuss the second set of temporary administrative rules relative to the Oregon Corporate Activity Tax (the...more

Foster Garvey PC

The Oregon Department of Revenue Formalizes Guidance on Estimated Tax Penalties Under the Oregon Corporate Activity Tax

Foster Garvey PC on

In a new temporary rule, the Oregon Department of Revenue (“DOR”) formalized its prior informal guidance relative to the assessment of penalties for failing to make sufficient estimated payments under Oregon’s Corporate...more

Foster Garvey PC

The CAT Still Has Sharp Teeth, but the Oregon Department of Revenue Has Temporarily Dulled Them a Bit

Foster Garvey PC on

As previously reported, the new Oregon Corporate Activity Tax (the “CAT”) went into effect on January 1, 2020. The new law is quite complex and arguably not very well thought out by lawmakers. Although the Oregon Department...more

Foster Garvey PC

The Oregon Department of Revenue Has Now Granted Relief to Oregon Taxpayers

Foster Garvey PC on

In accordance with ORS 305.157, the director of the Oregon Department of Revenue (“DOR”) ordered an automatic extension of the 2019 tax year income tax filing and payment due dates. Oregon now joins several other states and...more

Foster Garvey PC

A Pleasant Distraction Courtesy of the Oregon Department of Revenue – Two More CAT Rules Go From Draft to Temporary Status

Foster Garvey PC on

I hope our readers, their families and co-workers are safe and remain healthy during these trying times. As a distraction for tax geeks like us from the news about the Coronavirus that is permeating our lives these days,...more

Foster Garvey PC

The Oregon Department of Revenue Is Hitting the Road Again – the CAT TourContinues

Foster Garvey PC on

The CAT Tour - As previously discussed, late last year, the Oregon Department of Revenue (the “Department”) conducted several town hall meetings with taxpayers and tax practitioners across the state to discuss the...more

Schwabe, Williamson & Wyatt PC

The DOR Issues Second Round of Temporary CAT Rules

Schwabe, Williamson & Wyatt PC on

Consistent with its plan announced late last year, this week the Oregon Department of Revenue (“DOR”) issued its second round of temporary administrative rules. This round of temporary rules was essentially a compilation of...more

Stinson LLP

Minnesota Revenue Department Issues Notice on Surplus Lines Insurance Taxation

Stinson LLP on

The Minnesota Department of Revenue recently published a revenue notice to clarify how brokers of surplus lines insurance policies should calculate the total amount of insurance premiums that are subject to taxation,...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: First Round of Temporary Rules

Schwabe, Williamson & Wyatt PC on

Year-end was once again busy as we worked with clients to close transactions with December 31 deadlines. Adding to the hustle and bustle was the issuance of additional Oregon Commercial Activity Tax (“CAT”) guidance from the...more

Schwabe, Williamson & Wyatt PC

Oregon's New Tax - CAT (update)

Schwabe, Williamson & Wyatt PC on

This quick update is one in a series you can expect to receive regarding Oregon’s Corporate Activity Tax (“CAT”). As you may know, I help lead the Oregon State Bar Taxation Section’s Laws Committee, which is charged with...more

Schwabe, Williamson & Wyatt PC

DOR Guidance for CAT Tax

Schwabe, Williamson & Wyatt PC on

As advertised, the Oregon Department of Revenue (“DOR”) was able to issue additional guidance in late December. Additionally, the DOR issued all of its temporary guidance last week. A comprehensive update of those issuances...more

Foster Garvey PC

Continue to Keep Your Eyes Peeled and Your Ears Tuned-In for CAT Developments—They Are Rolling In

Foster Garvey PC on

Recent Announcements - The Oregon Department of Revenue (the “Department”) has made several recent announcements regarding Oregon’s new Commercial Activity Tax (the “CAT”). In an email dated December 4, 2019, the...more

Schwabe, Williamson & Wyatt PC

DOR Issues First Round of Administrative Guidance

Schwabe, Williamson & Wyatt PC on

Shortly after the 2019 Legislature enacted the Corporate Activity Tax (“CAT”), the Oregon Department of Revenue (“DOR”) began what effectively has become its rulemaking process. That process started with informal meetings...more

Foster Garvey PC

Hold the Phone, but Not Your Questions – Recent Oregon CAT Updates

Foster Garvey PC on

In recent months, we have written extensively about Oregon’s new Corporate Activity Tax (the “CAT”). As discussed in our last post, the Oregon Department of Revenue (the “Department”) recently announced that it would hold a...more

Foster Garvey PC

The CAT Has Gone Telephonic

Foster Garvey PC on

We have written at length about Oregon’s new Corporate Activity Tax (the “CAT”). As discussed in our last post, the Oregon Department of Revenue (the “Department”) recently concluded a series of 12 town hall meetings around...more

Foster Garvey PC

The CAT Continues to Be on the Prowl – the Oregon Department of Revenue’s Town Hall Meetings Roadshow Made It to Portland

Foster Garvey PC on

We have been covering Oregon’s new Corporate Activity Tax (the “CAT”) over the past few months. As previously discussed, the Oregon Department of Revenue (the “Department”) has been conducting town hall meetings with...more

Ballard Spahr LLP

Pennsylvania Adopts Economic Nexus Standard for Corporate Net Income Tax

Ballard Spahr LLP on

In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more

Foster Garvey PC

School is Back in Session and the CAT is Among the Most Popular Courses

Foster Garvey PC on

What We Learned from one of the Oregon Department of Revenue’s Town Hall Meetings - Over the past few months, we have written extensively on the blog about Oregon’s new Corporate Activity Tax (the “CAT”). As announced in...more

McDermott Will & Emery

Illinois Amnesty Programs Now Underway

McDermott Will & Emery on

As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019. All taxes paid to the Illinois Department of Revenue for taxable periods ending after...more

Foster Garvey PC

Be Aware: The CAT Is on the Prowl – the Oregon Department of Revenue’s Town Hall Meetings Begin Tonight

Foster Garvey PC on

We have recently discussed in several blog posts Oregon’s new Corporate Activity Tax (“CAT”), a gross receipts tax that will become effective January 1, 2020. As we announced in our most recent post on this topic, the Oregon...more

Foster Garvey PC

Oregon’s New Corporate Activity Tax

Foster Garvey PC on

We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more

Bradley Arant Boult Cummings LLP

Alabama Legislature Passes Landmark Financial Institution Excise Tax Reform Bill and Forms Corporate Tax Reform Study Group - SALT...

Bradley Arant Boult Cummings LLP on

On Tuesday night, May 28, Gov. Kay Ivey signed into law House Bill 419, the Alabama Financial Institution Excise Tax Reform Act of 2019 (FIETRA), which resulted from a collaborative effort between the banking community,...more

26 Results
 / 
View per page
Page: of 2
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide