State & Local
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									September 02, 2025
									Colorado Pipeline Co. Challenges $314M Property ValuationColorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year. 
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									September 02, 2025
									Mich. Offers Tax Extensions In Counties Affected By FloodingMichigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday. 
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									September 02, 2025
									Del. Tax Receipts Start Fiscal Year $219M HigherDelaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said. 
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									September 02, 2025
									Calif. Senate Committee OKs Reversing Cannabis Tax HikeCalifornia would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee. 
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									September 02, 2025
									Maine General Revenues Up $34M In JulyMaine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services. 
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									August 29, 2025
									State And Local Tax Takeaways From AugustFrom the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month. 
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									August 29, 2025
									Colo. Man Has Extra Time To Redeem Property, Court SaysA Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period. 
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									August 29, 2025
									Ore. GOP Starts Session With Calls For Broader Budget LookOregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday. 
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									August 29, 2025
									NY Tenants Claim Cos. Hiked Rents, Abused Tax ExemptionA multifamily real estate company and a property owner were accused by a proposed class in New York state court of illegally raising rents for Long Island City residential tenants by taking advantage of the state's 421-a tax-exemption program. 
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									August 29, 2025
									Wis. Revenues Through Fiscal Year $88M Over EstimateWisconsin's general fund revenue collection from June 2024 through July beat estimates by $88 million, according to the state Department of Revenue. 
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									August 29, 2025
									Taxation With Representation: White & Case, Paul WeissIn this week's Taxation With Representation, private equity firm Sycamore Partners completes its $24 billion acquisition of Walgreens Boots Alliance Inc., telecommunications company EchoStar sells wireless spectrum licenses to AT&T and Keurig Dr Pepper acquires JDE Peet's in a deal that aims to create a "global coffee champion." 
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									August 29, 2025
									Mich. General Revenue Jumps $851M From Last YearMichigan's general fund revenue from October through July outpaced the same period last year by $851 million, according to the state Budget Office. 
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									August 28, 2025
									Colo. Plugs Budget Gaps, Creates Rules For Future ShortfallsColorado enacted a series of tax changes and ordered a halt to certain services Thursday to fill holes that state leaders said were left in the state's budget by this summer's federal tax law, while also adopting requirements for how the governor can address future budget shortfalls. 
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									August 28, 2025
									COST Asks Calif. High Court To Review Utility Tax CaseThe California Supreme Court should decide whether AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate from nonutilities, the Council on State Taxation told the California justices. 
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									August 28, 2025
									Ore. Worker Owes Income Tax On Wages, Court SaysAn Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state. 
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									August 28, 2025
									Hawaii Transient Tax Is Unconstitutional, Cruise Cos. SayThe extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court. 
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									August 28, 2025
									Ind. Co.'s Software Purchases Tax-Exempt, Dept. SaysA construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption. 
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									August 28, 2025
									Ind. Nonprofit Can't Get Tax Refund On RefreshmentsIndiana's tax department correctly denied a nonprofit a tax refund for food, drinks and room rentals purchased for an education conference, the Department of State Revenue ruled, because the refreshments were meant for members of the organizations. 
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									August 28, 2025
									Ind. Farmer Can't Get Tax Break For ATV PurchaseAn Indiana farmer was correctly denied a sales tax break for an all-terrain vehicle he said was used to spray crops, the state's tax department said, finding he failed to prove the vehicle was used for an exempt purpose. 
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									August 28, 2025
									Texas House OKs Lower Voter-Approval Property Tax RateTexas would lower its maximum property tax rate permitted by law without voter approval for larger taxing jurisdictions under a bill passed by the state House of Representatives. 
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									August 27, 2025
									Ga. Justices Back Income Approach For Low-Income HousingCounty tax assessors in Georgia may use a method known as the income approach to determine the fair market value of properties that qualify for federal low-income housing tax credits, the state Supreme Court ruled, reversing an appeals court finding. 
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									August 27, 2025
									Minn. Justices Reject DuPont's Appeal Of $9M Tax BillMinnesota's tax department lawfully excluded receipts from currency hedging transactions in its apportionment of the income of chemical company DuPont, the state Supreme Court ruled Wednesday, upholding a state tax court decision and a $9 million assessment against the company. 
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									August 27, 2025
									Calif. Court Affirms Dept. Can Review Co. Sales Before RefundThe California Department of Tax and Fee Administration was within its rights to review a tobacco company's sales documents for excess tax reimbursement before it issued the company an excise tax refund, a state appellate court affirmed. 
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									August 27, 2025
									Baker Botts Adds 2 More Lateral Partners In NYAs it touts the addition of 17 lateral partners this year so far, Baker Botts LLP announced Tuesday that it has gained a former Paul Weiss Rifkind Wharton & Garrison LLP attorney focused on executive compensation and transactional tax strategy and a former McDermott Will & Schulte LLP attorney focused on public company and private equity mergers and acquisitions. 
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									August 27, 2025
									NJ Tax Court Restores Church's Property Tax ExemptionA New Jersey town incorrectly imposed a property tax assessment on a church, the state's tax court ruled in an opinion released Wednesday, rejecting the town assessor's argument that the owner failed to timely file a required form to maintain its tax exemption. 
Expert Analysis
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								How Attorneys Can Break Free From Career Enmeshment.jpg)  Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological. 
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								Lawyers With Disabilities Are Seeking Equity, Not Pity  Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa. 
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								Judicial Committee Best Venue For Litigation Funding Rules.jpg)  The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital. 
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								The Strategic Advantages Of Appointing A Law Firm CEO  The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies. 
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								How Cos. Can Build A Strong In-House Pro Bono Program  During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird. 
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								Home Canning Makes Me A Better Lawyer.jpg)  Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish. 
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								Sound Ideas And An Ill-Advised Gamble: SALT In Review  From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Use The Right Kind Of Feedback To Help Gen Z Attorneys  Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development. 
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								Congress Can And Must Enact A Supreme Court Ethics Code  As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association. 
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								The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan  Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown. 
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								State Of The States' AI Legal Ethics Landscape  Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group. 
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								8 Childhood Lessons That Can Help You Be A Better Attorney  A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper. 
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								Challenge To Ill. Card Fee Law Explores Compliance Hurdles  A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.