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North Carolina DOR Issues Important Notice Regarding UDITPA Change to Definition of Apportionable Income

USA - January 8 2021 The North Carolina Department of Revenue issued “Important Notice: Corporate Tax - Secretary Announces That New Statute Abrogated Prior Final Agency…

Sabrina Conyers, C. Wells Hall, III.

How To Overcome ‘Special Purpose’ Property Classification in Ad Valorem Valuation: In re Appeal of Corning Inc.

USA - October 18 2016 County tax assessors sometimes contend a commercial or industrial property is a “special purpose” property and, on that basis, determine there is no…

Charles H. Mercer, Jr..

Recent changes to sales and use tax overpayment credits in North Carolina

USA - April 30 2012 In Technocom Business Systems, Inc. v NC Dept. of Revenue, the North Carolina Court of Appeals rendered a decision which substantially changed the ability of North Carolina taxpayers to obtain a credit, against certain use tax obligations, for sales taxes improperly remitted to the Department for years up through 2011.

Charles H. Mercer, Jr..

An entertaining display of thin and false apparel: the dividing line between conduct and protected speech in Hest v. State

USA - January 30 2013 While permitting certain casino activity on Native American lands within the state and implementing a statewide education lottery, the North Carolina…

In Re Ocean Isle Palms LLC: the North Carolina Supreme Court restricts the ability of assessors to change property values outside of country-wide revaluations

USA - April 2 2013 In a case of first impression, the North Carolina Supreme Court determined that a county may not modify its real property appraisal methodologies in…

Charles H. Mercer, Jr..