Potential unity and business income in California *

USA - January 17 2012
“Business income” has been a statutorily defined concept since California’s adoption of the Uniform Division of Income for Tax Purposes Act (“UDITPA”) in 1965.

Co-authors: Eric J. Coffill.

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Franchise Tax Board issues legal ruling regarding calculation of net operating loss carryover periods *

USA - September 27 2011
California generally conforms to the federal provisions regarding net operating loss (“NOL”) deductions.

Co-authors: Carley A. Roberts .

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California lawmakers propose use tax reporting requirements for out-of-state retailers *

USA - January 26 2011
California lawmakers introduced two bills last week which would require online retailers to collect and remit use tax on sales to California customers.

Co-authors: Carley A. Roberts .

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California’s current sales factor landscape *

USA - December 2 2010
On November 2, 2010, by a margin of nearly 1.5 million votes, California voters rejected Proposition 24.

Co-authors: Carley A. Roberts .

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Key tax provisions of California’s 2010-2011 Budget Act *

USA - October 22 2010
Two years ago, we highlighted the key provisions of California's 2008-2009 Budget Act, noting how at that time California had set a new record with an 85-day delay before enactment of the 2008-2009 budget.

Co-authors: Eric J. Coffill, Carley A. Roberts .

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