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Technical Correction to Delaware’s Unclaimed Property Overhaul Legislation Includes Extension of Time to Convert an Audit to a Voluntary Disclosure Agreement

USA - July 11 2017 On June 29, 2017, the Delaware Governor signed a technical correction bill (“SB 79”) to the State’s unclaimed property overhaul legislation (“SB 13”)…

David Andrew Hemmings

Delaware Issues New Abandoned and Unclaimed Property Regulations

USA - April 21 2017 On April 1, 2017, Delaware issued proposed regulations to establish instructions and guidelines for the administration of the state’s newly enacted…

Laura Grace Mezher

New Jersey Tax Court Further Narrows Application of the Throw-Out Rule

USA - February 28 2017 On February 6, 2017, the Tax Court of New Jersey granted partial summary judgment to the taxpayer in Elan Pharmaceuticals, Inc. v. Director, Division…

Hunter Book, Trevor Mauck

Delaware Proposes Unclaimed Property Legislation

USA - January 17 2017 On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears…

The Possible Upshot of South Dakota’s Master Plan to “Kill Quill”

USA - December 28 2016 South Dakota recently enacted Senate Bill 106 (“SB 106”), requiring all retailers with annual in-state sales exceeding $100,000, or 200 separate…

Laura Grace Mezher