Maryland (Multistate) –US Supreme Court Rules Against Double Taxation in Maryland

Salt Report 3637 – In split decision the US Supreme Court rules 5 to 4 in favor of the taxpayer. Maryland imposes two income taxes, one at the state level and one at the county level. The issue revolved around Continue reading Maryland (Multistate) –US Supreme Court Rules Against Double Taxation in Maryland

New Mexico – Taxpayer Rights During an Audit or Protest

SALT Report 3096 – The New Mexico Taxation and Revenue Department revised a publication that discusses the rights a taxpayer possesses when under audit or when protesting an assessment.  In New Mexico, taxpayers are protected by an extensive bill of Continue reading New Mexico – Taxpayer Rights During an Audit or Protest

Texas – Regulation on Auditing Taxpayer Records Amended

SALT Report 2909 – The Texas Comptroller amended the sales tax rule regarding taxpayer audits to implement certain provisions recently enacted by House Bill 3319.  The legislation requires that a taxpayer who is claiming a refund or credit to keep Continue reading Texas – Regulation on Auditing Taxpayer Records Amended

New York – Taxpayer Information Disclosure Agreement Authorized

SALT Report 2807 – New York recently enacted legislation that authorizes the Tax Department to disclose certain taxpayer information to the Commissioner of Finance in an effort to facilitate the administration of taxes and charges collected by the Department.  The Continue reading New York – Taxpayer Information Disclosure Agreement Authorized

California – 2012 Taxpayers’ Bill of Rights Hearings

SALT Report 1421 – The California State Board of Equalization will hold their annual Taxpayers’ Bill of Rights hearing at 1:30 p.m. on June 26, 2012 in Sacramento. These hearings give taxpayers the opportunity to present ideas, concerns, and recom… Continue reading California – 2012 Taxpayers’ Bill of Rights Hearings