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June 04, 2026
Colo. OKs Penalties For False Property Valuation Statements
Colorado could impose criminal penalties on owners of nonresidential property who willfully give false valuation information to county authorities under legislation signed into law by Gov. Jared Polis.
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June 03, 2026
NYC 2nd Home Tax Raises Residency, Co-Op Value Questions
A tax on high-value second homes in New York City slated to take effect in the coming months could lead to disputes over whether such a property qualifies as a primary residence and how the value of a cooperative is determined.
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June 03, 2026
Iowa Creates Sales Tax Break For Nuclear Energy Facilities
Iowa nuclear energy facilities that are beginning or restarting operation are eligible for a sales tax exemption on purchases of materials under a law signed by the governor.
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June 03, 2026
Calif. OTA Says $500K Was Taxable S Corp. Distribution
A California resident who was the sole shareholder of two S corporations received a taxable distribution from one of the companies in excess of his stock basis, the state Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2026
Minn. Justices OK Liquor Retailer's 6-Year Sales Tax Bill
Minnesota's revenue commissioner properly applied the statute of limitations when hitting a liquor retailer with a $639,000 assessment for substantial underreporting of sales over six years, the state's Supreme Court ruled Wednesday, affirming a state tax court decision.
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June 03, 2026
USTR Floats Double-Digit Tariffs On Basis Of Forced Labor
Sixty economies are facing added tariffs of either 10% or 12.5% on their exports to the U.S. following investigations by the U.S. Trade Representative's Office into countries' protections against the importing of goods produced with forced labor.
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June 03, 2026
Iowa To Impose 6% Severance Tax On Oil And Gas Producers
Iowa will impose a 6% severance tax on the value of oil and gas upon extraction and enact measures to promote energy development under legislation signed by the governor.
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June 03, 2026
La. Museum Hotel Tax Dispute Remanded By Justices
The Louisiana Appellate Court must hear unconstitutionality arguments in a property tax dispute between Orleans Parish and a hotel operated by a nonprofit World War II museum, the state Supreme Court said in remanding the case.
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June 03, 2026
Okla. Gov. Vetoes Solar Power Property Tax Break Exclusion
Oklahoma's governor pocket vetoed a bill that would have excluded solar power companies and battery energy storage systems from a property tax exemption for manufacturing facilities.
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June 03, 2026
Colo. Calls Hearing On Marijuana Tax Rule Restructure Plan
A proposed restructuring of rules on Colorado's retail marijuana taxes is scheduled for a rulemaking hearing June 30, the state tax department said.
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June 03, 2026
Ex-NRA Chief LaPierre Loses Appeal Of $4.4M Fine, Ban
A New York state appellate panel upheld a Manhattan jury verdict against former National Rifle Association chief Wayne LaPierre for alleged misconduct, including $4.4 million in monetary damages and a ban on him serving in leadership at the gun group for a decade.
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June 03, 2026
San Diego Ballot Measure For Empty Homes Tax Trailing
A ballot measure in San Diego to tax vacant homes was failing Wednesday to win the majority of votes required for passage, according to unofficial preliminary results with most votes still uncounted.
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June 03, 2026
La. Bars Legislative Motions To OK Nonuniform Tax Measures
Louisiana adopted a rule barring motions to pass legislative measures to enact, change or repeal sales and use tax exemptions, exclusions, credits or rebates that would result in nonuniform state and local tax bases, subject to waiver by either chamber, under a unanimously approved legislative resolution.
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June 02, 2026
'Tax 1st, Plan 2nd' School Funding Fee Unlawful, Panel Told
Counsel for two certified classes of residents and homeowners told a North Carolina state appeals court Tuesday that they should be handed a new jury trial, as a county neglected state statute when it extracted millions of dollars in impact fees from local families without a clear plan on how to spend those funds.
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June 02, 2026
Ill. Lawmakers OK Targeted Ad Tax, Social Media Platform Fee
Illinois would tax digital advertising, social media platforms, cryptocurrency, prediction markets and more under a nearly $56 billion budget on the desk of Democratic Gov. JB Pritzker.
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June 02, 2026
Mo. Appeals Court Fast-Tracks Tax Phaseout Plan Challenges
A Missouri appeals court said it will quickly hear arguments on a ballot measure slated for August to phase out Missouri's income tax in favor of broader sales taxes following a circuit court's rejection of challenges to the proposal.
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June 02, 2026
Alaska Co. Wasn't Doing Business In Calif., OTA Says
A company that owned and rented property in Alaska was not doing business in California even though it had a California address, the state Office of Tax Appeals found, reversing a state tax agency ruling that it owed franchise tax.
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June 02, 2026
Fla. Seeks Voter Approval Of Homestead Exemption Increase
Florida would increase the amount of its homestead tax exemption and aim to fully exempt homesteads under a resolution passed by the state Legislature on Tuesday that will have a proposed constitutional amendment go to voters in November.
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June 02, 2026
Minn. Childcare Center Property Tax Break OK'd By Court
A Minnesota childcare center was entitled to a property tax break as an educational facility, the Minnesota Tax Court said, rejecting a county's argument that the school did not meet a deadline for a filing with the county before appealing to the court.
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June 02, 2026
Fennemore Craig Builds Calif. Presence With Boutique Tie-Up
Fennemore Craig PC has launched its 24th office with the addition of a 15-person team of attorneys and legal professionals from Northern California boutique Reynolds Law LLP.
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June 02, 2026
Alaska Bars Cities From Imposing Tax On Gold And Silver
Alaska will not allow boroughs or cities to impose sales and use tax on gold or silver coins or bullion under a bill that became law without the signature of the governor.
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June 02, 2026
DC Mayor OKs Appeal Process For Property Transfer Taxes
Washington, D.C., would allow a new way to appeal the fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under legislation signed into law, subject to 30-day congressional review.
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June 02, 2026
Calif. Taxpayer's Unclaimed Property Refund Claim Is Moot
A California taxpayer's unclaimed property tax refund is rendered moot because she received the refund from the state Franchise Tax Board, the Office of Tax Appeals said.
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June 02, 2026
Calif. Mini-Mart's License Properly Suspended, OTA Says
A California mini-mart that failed to keep proper records for cigarette and tobacco sales had its retailer license properly suspended for five days, the state's Office of Tax Appeals ruled.
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June 02, 2026
NH Spreads Out Future Cuts To Biz Tax Carryforward Limits
New Hampshire will spread out future reductions of credit carryforward limits for state business tax purposes under a bill signed by the governor.
Expert Analysis
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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How State FCA Activity May Affect Civil Fraud Enforcement
A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.