California
- Guidance on water's-edge elections expanded
Michigan
- U.S. Supreme Court declines to review removal of pension benefit exemptions
- Principal residence exemption claim procedures amended, penalties for duplicative claims enacted
- Taxpayer did not qualify for MBT deduction, exclusion or credit
- Distributions from IRAs discussed
Minnesota
- Impact of Ashland Inc. v. Commissioner of Revenue addressed
Ohio
- Sales and use tax changes to nexus standard explained
Rhode Island
- Amnesty program highlighted
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