State & Local
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October 01, 2026
Kilpatrick Adds Ex-Barnes & Thornburg Tax Partner
Kilpatrick has hired a former Barnes & Thornburg LLP attorney who is experienced in transactional law as a partner on its employee benefits and tax team and co-chair of its federal tax practice.
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October 01, 2026
Biz Loss Disallowed By Ore. Court For Lack Of Documentation
An Oregon electrical contractor failed to substantiate significant business losses, the state tax court ruled, upholding an income tax adjustment by the state Department of Revenue and a 20% penalty for substantial underpayment.
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October 01, 2026
Fla. Revenues Through Aug. $7M Over Forecast
Florida's net revenue collected in July and August was $7 million better than estimated, according to the state Office of Economic and Demographic Research.
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October 01, 2026
Ohio To Hold 90-Day Gas Tax Holiday
Ohio will nearly eliminate the state's excise taxes on gasoline and diesel fuel for 90 days under legislation signed Thursday by Gov. Mike DeWine.
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October 01, 2026
NY Tax Dept. Wrongly Denied Woman's Refund Bid, ALJ Says
A New York administrative law judge tossed a state tax department's notice that denied a woman's income tax refund claim, saying in a determination released Thursday that the agency failed to identify how it determined that the claimed refund amount was erroneous.
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October 01, 2026
Ore. Tax Break Denied For Homeowner Living Out Of State
An Oregon homeowner staying in Washington state to care for her 82-year-old brother is ineligible for a property tax deferral because she doesn't live in the Oregon home, a state court ruled, rejecting her plea for a health exemption to the residency requirement.
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September 30, 2026
DC Says Rail Fee Doesn't Favor Local Carriers Over Others
The Office of Attorney General for the District of Columbia has urged a federal judge to uphold its annual per-car fee on railroads against a challenge from the freight industry, arguing the charge is valid under the dormant commerce clause because it doesn't favor in-state interests over those outside the district.
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September 30, 2026
California Offers Refundable Tax Credits To Newsrooms
California will provide refundable tax credits aimed at helping local news organizations in the state hire and retain journalists, under a bill signed Wednesday by Democratic Gov. Gavin Newsom.
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September 30, 2026
Ohio Lawmakers Approve 90-Day Gas Tax Holiday
Ohio would nearly eliminate the state's excise taxes on gasoline and diesel fuel for 90 days under legislation that state lawmakers approved Wednesday.
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September 30, 2026
Biz Groups Tell Texas Justices Oil For Export Not Taxable
A group representing Texas' energy sector urged the state's Supreme Court to uphold a lower court decision finding that local governments are unable to assess property tax on an oil company's stored petroleum that it claimed was for export.
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September 30, 2026
Mich. Revenues Through August $1.3B Ahead Of Last Year
Michigan's general fund revenue from October through August was $1.3 billion higher than the same period last year, the State Budget Office said in a report released Wednesday.
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September 29, 2026
NYC Property Owners Say 2nd-Home Tax Is Unconstitutional
A group of New York City property owners and other parties sued the New York state government on Tuesday over its pied-à-terre tax for certain high-value second homes, alleging in state court that the tax is unconstitutional because it discriminates against people who don't primarily live in the city.
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September 29, 2026
NYC Must Redo Rollout Of 2nd-Home Tax, Judge Says
New York City must restart the rollout of its tax on high-value second homes because the city's tax agency relied on incomplete data when initially determining whether properties were primary residences that were exempt from the tax, a state court judge ruled Tuesday.
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September 29, 2026
Botched Application Costs Zipper Co. $20M Tax Break
A Georgia appeals court on Tuesday rejected a zipper maker's efforts to upend a county tax board's decision awarding it a roughly $40 million tax exemption instead of the $60 million it sought, saying the failure to attach a signed oath disclaiming fraud wasn't a trivial mistake.
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September 29, 2026
Illinois Defines Taxable Crypto Deals In Draft Rules
The Illinois Department of Revenue invited feedback Tuesday on draft rules that would govern the state's establishment of a first-in-the-nation tax on cryptocurrency and lay out what counts as a taxable transaction.
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September 29, 2026
Credit Union Fights NJ Taxes On Property Transfers
A New Jersey credit union challenged the state tax agency's determination that it owed a realty transfer fee and mansion tax on its sale of a property, arguing that federally chartered credit unions are exempt from the levies under federal and state law.
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September 29, 2026
Mich. Tribunal Values Convention Center, Hotel As One Unit
A Michigan property that operates as a convention center with a hotel on the property should have its market value lowered from $23.2 million to $23 million, the state Tax Tribunal ruled.
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September 29, 2026
Ala. Dept. Tells Taxpayers Vapor Tax Takes Effect In October
Alabama's new tax in vapor products will take effect beginning Oct. 1, the state Department of Revenue told taxpayers.
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September 29, 2026
Maine Revenue Through Aug. $5M Ahead Of Estimate
Maine's total revenue collection from July and August outpaced a forecast by $5 million, according to the state's Department of Administrative and Financial Services.
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September 28, 2026
Cannabis Distributor Says Partner Denied Its $332K Stake
The manager of a Los Angeles cannabis cultivation facility seized an entire harvest without his business partner's permission, selling much of it until armed men raided the facility and took a significant portion of the inventory, according to a state lawsuit seeking more than $300,000 for the iced-out partner.
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September 28, 2026
Ohio Board Says Shareholder Responsible For Co.'s Taxes
An Ohio tax assessment was properly assigned to the 50% shareholder of a home healthcare business, the state Board of Tax Appeals ruled Monday, because the shareholder had the authority to file and pay the taxes on behalf of the business.
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September 28, 2026
Neb. Lakeside Land Properly Valued At $1M, Commission Says
The Nebraska Tax Equalization and Review Commission said that a collection of lakeside properties were correctly valued collectively at around $1 million.
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September 28, 2026
Kalshi Cites CFTC Lawsuits In Bid To Nix Mass. Betting Suit
Kalshi has asked a Massachusetts court to throw out the state's expanded complaint over the platform's sports-related "event contracts," saying recent lawsuits and rulemaking by the U.S. Commodity Futures Trading Commission asserting jurisdiction over prediction markets have put the company in a stronger position.
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September 28, 2026
Mo. Tax Applies To Smoke Detector Sales, Installations
A Missouri fire alarm company's sale and installation of smoke detectors and fire extinguishers is subject to sales tax because the customer's purchase is of a piece of tangible property subject to tax, the state Department of Revenue said.
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September 28, 2026
Md. Revenues In 2026 Fiscal Year $564M Head Of Estimate
Maryland's total revenue collection from July 2025 through June outpaced forecasts by $564 million, according to the state Board of Revenue Estimates.
Expert Analysis
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.