News & Analysis as of August 11, 2025

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Statute of Limitations refers to a statute that sets the time period during which a legal claim can be brought. Most statute of limitations laws require individuals to sue at some point during a set period usually commencing from the date of the wrong or injury or the discovery of the wrong or injury. Except for under a limited set of circumstances, if an individual does not file a suit within the specified time period, the law bars them from ever suing on that claim. less -

Does My Company Qualify for Wisconsin’s Voluntary Disclosure Program?

Amundsen Davis LLC on 6/5/2025

Taxes and their applicable laws can be confusing for even the most savvy businesspeople. For any number of reasons, businesses and individuals fall out of compliance with tax reporting requirements and become exposed to...more

The Statute of Limitations for Texas State Taxes

Freeman Law on 1/7/2025

One of the most important elements in determining your rights as a Texas taxpayer is the applicable statute of limitations. At the most basic level, the statute of limitations represents a time period during which the Texas...more

State Barred by Statute of Limitations from Recovering an Erroneous Refund Payment

Blank Rome LLP on 1/21/2022

The New Jersey Tax Court recently granted a pro se taxpayer’s motion for summary judgment and ruled that the Division of Taxation was barred by the statute of limitations from recovering an erroneous income tax refund payment...more

Michigan Court of Appeals Holds That a Reduction in a Credit Is Not a “Deficiency”

Blank Rome LLP on 11/19/2021

The Michigan Court of Appeals held that the statute of limitations does not prevent the Department of Treasury (“Treasury”) from reducing a credit in an otherwise closed year, despite acknowledging flaws in how the audit was...more

Check Your Michigan Unitary Group Filings - LaBelle Is Final

Eversheds Sutherland (US) LLP on 3/7/2017

On February 28, 2017, the Michigan Department of Treasury (the Department) issued a Notice to Taxpayers (the Notice) explaining its approach in administering the now final Michigan Court of Appeals decision in LaBelle...more

MoFo New York Tax Insights - Volume 7, Issue 8

Morrison & Foerster LLP on 8/5/2016

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

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