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Nevada Commerce Tax: Its future is uncertain; preserve your rights by July 31

USA - May 13 2022 The Commerce Tax—Nevada’s experiment with a broad-based gross receipts tax—has resulted in numerous refund claims because it is part of a taxing…

Kenneth R. Levine, Georgios I. Tsoflias

Pennsylvania’s 2018 Refund Deadline is May 16—Don’t Miss These Three Important Issues

USA - April 26 2022 As the deadline approaches to file a Pennsylvania corporate net income tax refund claim for the 2018 tax year, taxpayers should consider preserving…

Kenneth R. Levine, Sebastian C. Watt

California Governor removes net operating loss suspension and business credit cap, while FTB attempts to weaken P.L. 86-272 protections

USA - February 24 2022 On February 9, 2022, California Governor Gavin Newsom signed Senate Bill 113 (SB 113) into law, bringing an early end to…

Yoni Fix, Campbell McLaren, Shail Shah

Philadelphia BIRT refund opportunity: use three-factor apportionment

USA - February 14 2022 If your company is primarily located outside Philadelphia, you should consider filing a Business Income and Receipts Tax (BIRT) refund claim because…

Stephen J.Blazick, Kenneth R. Levine, Jacqueline T. Noyes

Philadelphia BIRT refund opportunity: use three-factor apportionment

USA - February 14 2022 In the state statute authorizing the BIRT, the General Assembly delegated responsibility to the City of Philadelphia’s Revenue Commissioner to…

Stephen J.Blazick, Kenneth R. Levine, Jacqueline T. Noyes