News & Analysis as of

State and Local Government › Administrative Appeals

Cozen O'Connor

Exception to General Refund Limitations Period for PA Corporate Net Income Tax for Report of Change

Cozen O'Connor on

In an unusually taxpayer-friendly decision, a three judge panel of the Pennsylvania Commonwealth Court concluded that Section 406 of the Tax Reform Code of 1971 (the code), 72 P.S. § 7406, is an exception to the general...more

Blank Rome LLP

Internet Tax Freedom Act Preempts New York’s Imposition of Tax

Blank Rome LLP on

The New York State Tax Appeals Tribunal, affirming an Administrative Law Judge, held that the Internet Tax Freedom Act prohibits the Division of Taxation from subjecting to tax the receipts that Verizon New York, Inc....more

Lowndes

Navigating Florida’s Code Enforcement Process: What Property Owners Need to Know

Lowndes on

Florida law provides a framework for code enforcement, but each local jurisdiction—counties, cities, and towns—can adopt its own procedures. This guide outlines the general process, but property owners should always consult...more

Vorys, Sater, Seymour and Pease LLP

Ohio Supreme Court Doubles Down on Applying a Plain and Ordinary Meaning to Sales Tax Exemptions

Vorys, Sater, Seymour and Pease LLP on

On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...more

Eversheds Sutherland (US) LLP

Eversheds Sutherland SALT Scoreboard - Quarter 2, 2025

Eversheds Sutherland (US) LLP on

This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition includes developments...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Sunoco Partners Marketing & Terminals, L.P. Facility Flare/Appeal of Pennsylvania Department of Environmental Protection Air...

Mitchell, Williams, Selig, Gates & Woodyard,... on

The Environmental Integrity Project and Clean Air Council (collectively “EIP”) and Sunoco Partners Marketing & Terminals, L.P. entered into an April 7th Stipulation of Settlement (“Settlement”) addressing a challenge to the...more

Miles & Stockbridge P.C.

Disputes and Claims for State Contracts in the DMV (D.C., Maryland, and Virginia) Part 3 of 3 – Virginia

Miles & Stockbridge P.C. on

This is the final post in our three-part series on state level government contract claims, and the accompanying dispute processes, in the DMV. This post discusses the claims and disputes process for government contracts in...more

Davis Wright Tremaine LLP

FCC Wireless Shot Clock Trumps Complex Local Processes, Says First Circuit While Addressing Section 332 “Final Action” Requirement

Davis Wright Tremaine LLP on

On Jan. 8, 2016, in Global Tower Assets, LLC v. Town of Rome, the U.S. Court of Appeals for the First Circuit held that a wireless permit applicant must go through all administrative appeals required by local law before there...more

8 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide