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1
Taxpayers Cannot Sue Out-of-State Taxing Authorities In Local Courts
The Respondent in the case, Gilbert Hyatt, was a California resident who moved to Nevada.
United States
21 May 2019
2
Credit Where Due? Recent Policy Change May Affect Texas Tax Refund Claims
In 2007, when Texas transitioned from the prior franchise tax based on earned surplus to the current margin-based tax, the legislature enacted a temporary credit on taxable margin.
United States
16 Oct 2015
3
Texas Tax Update At A Glance
It has been a fairly active first part of 2015 for Texas tax issues—legislatively, judicially, and administratively.
United States
3 Sep 2015
4
Coupon Discounts Raise Sales Tax Issues For Retailers
Contingent fee lawyers across the country continue to throw their hats in the sales tax ring, filing lawsuits against retailers who honor discount coupons, alleging they overcharge consumers for taxes.
United States
8 May 2015
5
Texas Comptroller Increases Hurdles For Loss Carryforwards And Decreases Issuances Of Letter Rulings
The Texas Comptroller recently reported that it plans to send out letters requiring companies that originally claimed credit for the margin tax business loss carryforward to affirm, by October 31, 2011, continued qualification for the credit.
United States
8 Nov 2011
6
Texas Tax Refunds And Traps
In December 2010, the Texas Comptroller proposed changes to the administrative rules governing refund claims. Proposed Comptroller Rules 3.325 and 3.339 reflect a number of changes in the refund procedures in Texas during the last several years and illustrate the number of traps of which to be mindful in considering refund claims in Texas.
United States
28 Jun 2011
7
Breaking News: Companies Doing Business With Federal Government May Seek Texas Sales Tax Refunds
As a result of a favorable decision issued by the Austin court of appeals on March 16, 2011, companies doing business in Texas with the federal government may have significant Texas sales tax refund claims for the last four years.
United States
15 Jun 2011
8
Texas Margin Tax Rate Debate—Controversies Ensue
Under current Texas law, companies generally pay a franchise tax, known as the "Texas margin tax," at the default rate of 1 percent of their taxable margin.
United States
15 Jun 2011
9
Texas Comptroller Transfers Administrative Tax
On January 9, 2007, Texas Comptroller Combs announced that she has transferred the administrative tax hearing process in Texas from the Comptroller's Office to the State Office of Administrative Hearings (SOAH).
United States
2 Feb 2007
10
Texas Comptroller Transfers Administrative Tax Hearing Process To Independent Agency
On January 9, 2007, Texas Comptroller Combs announced that she has transferred the administrative tax hearing process in Texas from the Comptroller’s Office to the State Office of Administrative Hearings (SOAH).
United States
24 Jan 2007
11
The Case For and Against REITs -- Tax-Advantaged Entities, Tax Shelters, or Inept Legislative Drafting?
The use of real estate investment trusts, or "REITs," has increasingly become a point of controversy between state taxpayers and state tax administrators.
United States
23 Nov 2005
12
New Jersey Superior Court Reverses Pro-Taxpayer Decision in Lanco and Finds Nexus
The Superior Court of New Jersey, Appellate Division has further stacked the odds against intellectual property holding companies in the ongoing nexus battle with the states.
United States
20 Oct 2005
13
What Part of "In Michigan" do you not Understand? Michigan Court of Appeals Rejects Attempt to Impose Use Tax on Bowling Balls Used Outside of Michigan
The Michigan Court of Appeals recently rejected an attempt to impose the state’s use tax on items shipped outside of Michigan for use outside of Michigan.
United States
19 Oct 2005
14
Stop the Shenanigans or I’ll Shoot — Tax Reform Texas Style
It stands to be quite an interesting year in Texas taxation. In late November 2004 a Texas district court judge in Austin declared the Texas public school finance system unconstitutional and enjoined the State from funding public schools, but stayed the injunction until October 1, 2005 to give the Legislature time to attempt to fix the tax system.
United States
1 Feb 2005
15
You Can’t Have Your Cake and eat it too — Maryland Holding Company Settlement Program Nets $198.7 Million; Comptroller Bemoans Money Left on the Table
Maryland Comptroller William Donald Schaefer recently reported that the intangible property management company settlement program netted $198.7 million, but the State had to forgo about $306 million that the Comptroller believes he would have collected sooner or later.
United States
31 Jan 2005
16
New York Supreme Court Rules Against Sherwin-Williams
In Sherwin-Williams Co. v. Tax Appeals Tribunal of the Department of Taxation and Finance of the State of New York, the Appellate Division of the New York Supreme Court ruled against Sherwin-Williams, affirming the order of the lower court that Sherwin-Williams was required to file a combined New York corporate franchise tax report with its Delaware-based intangible property holding companies.
United States
11 Jan 2005
17
"I Tax Dead People" - Texas Court of Appeals Holds That Prepaid Funeral Benefits Trusts’ Earnings Derived From Out-of-State Investments Are Included in Texas Gross Receipts
The 3rd District of the Texas Court of Appeals has held that earnings from investments in outof- state investment vehicles are Texas gross receipts for the earned surplus component of the Texas franchise tax if such investments are made through Texas grantor trusts.
United States
9 Sep 2004
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