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State and Local Government › Tax Refunds › Tax Credits

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

Winthrop & Weinstine, P.A.

Minnesota R&D Tax Credit Now Partially Refundable

Winthrop & Weinstine, P.A. on

On June 14, 2025, Minnesota Governor Tim Walz signed H.F. 9 into law, modifying the state’s R&D Tax Credit to make a portion refundable for the first time....more

Baker Donelson

Potential Tax Refunds Resulting from Constitutional Issue with Franchise Tax

Baker Donelson on

Commissioner of the Tennessee Department of Revenue (Department), David Gerregano, recently testified before the Revenue Subcommittee of the Senate Finance, Ways and Means Committee, regarding the Department's proposed...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Legislative Day 2, 2022

Nelson Mullins Riley & Scarborough LLP on

Politicians and policy wonks were atwitter about the legislative propositions–and proposed budget outlays–announced by Governor Brian Kemp, Lieutenant Governor Geoff Duncan, and Speaker David Ralston at the Georgia Chamber’s...more

Brooks Pierce

New Year Dawns With Elections And January Legislative Session

Brooks Pierce on

As 2020 begins, activity in Raleigh resumes at a fast pace. Candidate filing for 2020 elections ended in December and Legislators return to Raleigh on Jan. 14. 2020 Elections - This will be a very active election year....more

Brooks Pierce

North Carolina Legislative Update - October 2019

Brooks Pierce on

The impasse between Governor Roy Cooper and the General Assembly over the 2019 budget bill (H966) continued this week, as Legislators considered some additional “mini-budget” bills. The House overrode Governor Cooper’s veto...more

Bradley Arant Boult Cummings LLP

Remember June 30 Deadline for Filing Moody Refund Claims - State & Local Tax Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on

As previously reported, during the recent legislative session the Alabama Legislature finally resolved the so-called “Moody Issue,” named after the taxpayer victory in Moody v. Alabama Department of Revenue, regarding the...more

Bradley Arant Boult Cummings LLP

Baldwin County Circuit Court Dismisses ADOR’s Appeal in Moody

Bradley Arant Boult Cummings LLP on

Two weeks ago, the Baldwin County Circuit Court entered an order dismissing the Alabama Department of Revenue’s (ADOR) appeal from the February 2017 decision by the Alabama Tax Tribunal in Moody v. Alabama Department of...more

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