TAXES: Resort services fee not subject to Lodging Facilities Use Tax but subject to Sales Tax… forfeited guest deposits not subject to either tax… Berger affirmed. [Read more…]
Taxes, multi-national corporation, “water’s-edge” election
TAXES: Multinational corporation filing state income taxes under “water’s-edge” election entitled to 100% income exclusion for dividends under IRC 243, not just 80%… DOR/Reynolds reversed. [Read more…]
Taxes, religious school credit
TAXES: Religious schools tax credit violates Art. X §6. . . DOR exceeded rulemaking authority in attempting to cure constitutional deficiency. . . Ulbricht reversed. [Read more…]
Oil pipeline taxes, gathering systems
OIL PIPELINE TAXES: Gathering systems properly classified as class 8. . . DOR reversed, Menahan affirmed. [Read more…]
Property taxes, “scheduled airline”
PROPERTY TAXES: “Scheduled airline” definitions for central assessment… Sherlock affirmed, reversed. [Read more…]
Taxes, refinery assessment methods/procedures
TAXES: Challenges to methods/procedures for assessing coking/refinery properties must be raised administratively, not as declaratory action… Watters/Todd affirmed. [Read more…]
Corporate taxes, transactional/functional test
CORPORATE TAXES: §15-31-302(1) contains both transactional and functional test for determining business income… Sherlock affirmed.
GANSAT, a 1st-tier subsidiary of Gannett Group, publishes the Great Falls [Read more…]