Topics in this issue include:
Arkansas- Corporation filing federal S return must file state S return
California
- Credit allowed for taxes paid to “reverse credit” state by composite return
Massachusetts
- Late-filing penalties to be waived due to federal due date change
Michigan
- Unitary decision in LaBelle applies to both MBT and CIT and amended returns may be required
- Rescission of EMPP exemptions upheld
Minnesota
- Important change to 2016 partnership instructions announced
Virginia
- Virginia tax amnesty program enacted
Wisconsin
- Corporate and partnership return due dates conformed to federal due dates
Wyoming
- Certain remote sellers must remit tax on sales delivered into
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