Overview - In Appeal of J. Otting and Y. Otting1, the California Office of Tax Appeals (“OTA”) reversed the Franchise Tax Board’s (“FTB”) proposed assessment of approximately $1.8 million for the 2016 tax year. - The OTA concluded that payments received b... See more
In Matter of Sunoco, Inc. (R&M) Combined Affiliates v. Tax Appeals Tribunal1, the New York Supreme Court, Appellate Division, Third Department affirmed the denial of Sunoco R&M LLC’s claim for a corporation franchise tax refund of more than $2.6 m... See more
Background After vetoing two similar budget bills earlier this year, Governor Katie Hobbs signed H.B. 4168 into law on June 13, 2026. As a fixed-date conformity state, Arizona previously conformed to the Internal Revenue Code (“IRC”) as of January 1, 2025... See more
The Bottom Line As a separate reporting state, South Carolina generally requires affiliated businesses to file separate entity returns.1 However, in a 2023 decision, Tractor Supply Co. v. S.C. Dep’t of Revenue, the South Carolina Administrative Law Court ... See more
St. Petersburg, FL, May 26, 2026 --( PR.com )-- Tidy Turtles Cleaning Company, a veteran-owned hospitality-focused cleaning company headquartered in St. Petersburg, Florida, is expanding its commercial cleaning and facility services throughout Tampa Bay a... See more
