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North Carolina Governor Signs Bill Addressing IRS Conformity and Other Significant Changes to North Carolina Tax Law

USA - July 6 2020 North Carolina Governor Roy Cooper signed into law H.B. 1080 (the “Bill”) on Tuesday, June 30, 2020. The Bill (i) decouples certain provisions of the…

Sabrina Conyers, C. Wells Hall, III.

2015 North Carolina Tax Law Updates in Review

USA - March 25 2016 In 2015, the North Carolina General Assembly made some modest changes in a continuation of its 2013 efforts in overhauling the State's tax system to…

Charles H. Mercer, Jr., Nick A. Zotos.

Timeliness of county-level appeals in North Carolina (In re Appeal of DCF IV, LLC)

USA - May 25 2010 As practitioners of property tax know well, the intricacies of valuation issues in ad valorem cases are both fascinating and endless.

Charles H. Mercer, Jr..

U.S. Supreme Court Limits North Carolina’s Attempt to Tax Undistributed Income of Non-Resident Trust Based on In-State Residence of a Contingent Trust Beneficiary

USA - June 25 2019 In a unanimous decision, the U.S. Supreme Court on June 21, 2019 reaffirmed that the Due Process Clause prevents a State from taxing accumulated but…

C. Wells Hall, III.

U.S. Supreme Court’s Wayfair Opinion Substantially Expands States’ Powers to Impose Sales Taxes on Interstate and E-Commerce

USA - June 22 2018 In 2016, the South Dakota Legislature enacted a sales tax law requiring retailers located outside the State to collect and remit South Dakota sales…