Cookie Notice: This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our Cookie Notice for more information on the cookies we use.

Skip to Content
March 22, 2018 Article 15 min read
What’s new in state and local tax? Here are a few updates on activities within Alabama, Colorado, Georgia, and more.

Image of American flag flying between buildings


  • Tax amnesty program enacted Consumers/purchasers now allowed to directly petition for refunds of certain taxes


  • Treatment of gain from sale of interest in LLC discussed


  • Governor signs IRC conformity update, rate cut


  • Loss, credit carryovers available to offset certain income increases
  • Tax reform legislation enacted


  • Impact of the Tax Cuts and Jobs Act explained
  • Guidance on using blended rate or schedule SA with schedule K-1-P or K-1-T issued


  • Personal exemptions continued, IRC conformity update
  • Sales and use tax apportionment of industrial processing exemption for electricity and natural gas providers explained
  • Health maintenance organizations exempt from premiums tax


  • Section 965 personal income guidance issued


  • IRC conformity legislation enacted Filing guidance provided for conformity legislation

West Virginia

  • IRC conformity tie-in date updated

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.

©2018 CCH Incorporated and its affiliates. All rights reserved.