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Curtis Ruppal Mike Merkel Julie Corrigan Ron Cook
September 27, 2016 Article 1 min read
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 >>

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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.