State & local tax advisor: September 2016
What new on the state and local tax front? We've got updates within California, Illinois, Michigan, Pennsylvania, Tennessee and Texas.
Topics in this issue include:
California
- FTB discusses water’s-edge elections after expanded “doing business” rules
- Partnership and c corporation return due dates changed
Illinois
- Regulation on limitations period for deficiency notices and refund claims amended
Michigan
- Flow-through entity withholding and status of certain cases discussed
- Department’s interpretation of renaissance zone credit not contrary to statute
Pennsylvania
- 2017 tax amnesty program guidelines issued
Tennessee
- Sales and use tax guidance regarding research and development issued
Texas
- Comptroller clarifies treatment of empty miles for computation of Texas transportation receipts
Read the full September 2016 SALT advisor >>
The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use. ©2016 CCH. All Rights Reserved.
