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Illinos Department of Revenue grants automatic 60 day extension to May 29, 2013 for first Enterprise Zone business reports

USA - April 12 2013 The Illinois General Assembly last year enacted PA 97-905, which required for the first time that businesses located in Enterprise Zones file annual...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Troy M. Van Dongen, Jocelyn M. Wang.


San Francisco's new Gross Receipts Tax effective January 1, 2014

USA - April 12 2013 Last November, San Francisco voters passed Proposition E, The Gross Receipts Tax and Business Registration Fees Ordinance ("Gross Receipts Tax"). The...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Troy M. Van Dongen, Jocelyn M. Wang.


Multistate unclaimed property enforcement actions against life insurance companies

USA - April 12 2013 Unclaimed property enforcement actions against life insurance companies continue in a variety of states, where the focus is turning from the largest...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Troy M. Van Dongen, Jocelyn M. Wang.


Illinois Supreme Court will review Appellate Court decision adopting bright line test for local sales tax sourcing

USA - April 12 2013 In late 2012, the Illinois Appellate Court, Third District, in its decision in Hartney Fuel Oil Co. v. Hamer, upheld a 2011 Illinois Circuit Court...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Troy M. Van Dongen, Jocelyn M. Wang.


California Court of Appeals clarifies standard of review in Sky River property tax case

USA - April 12 2013 On March 15, 2013, the Fifth Appellate District of the California Court of Appeal ordered publication of Sky River LLC v. Kern County, Case No...

Robert F. Denvir, Charles J. Moll, Alan Lindquist, Troy M. Van Dongen, Jocelyn M. Wang.