CONSTITUTIONAL INITIATIVE: BI-12 for top-4 primary incorrectly found deficient by AG based on separate-vote requirement… Opinion & Order. [Read more…]
Income tax, NOL statute, non-Montana income
INCOME TAX: NOL statute does not constitute impermissible taxation of income beyond State’s authority… MTAB affirmed, McMahon reversed. [Read more…]
Taxes, $8,465,000 penalties, bogus timeshare deductions
TAXES: $8,465,000 in penalties properly imposed for promoting bogus tax-avoidance scheme of charitable deductions for donation of unwanted timeshares… Morris affirmed. [Read more…]