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24 Sep 2023, 9:01 pm by renholding
  In summary, these are: Ownership and interests in land or real property acquired prior to July 1, 2023—a foreign principal or Relevant Chinese Person that owns or acquires interests in land or real property that is subject to the restrictions set out above before July 1, 2023, may continue to own or hold such land or real property.[14] However, such foreign principal must register their property ownership with the Department of Agriculture and… [read post]
Corporation Income Tax L. 2023 HB631 – The “Throwout Rule” Has Been Thrown Out The sourcing rules used to determine the sales factor for Louisiana corporation income tax apportionment have been amended to repeal the “throwout rule,” which previously excluded certain sales of intangible property from both the numerator and denominator of the sales factor. [read post]
26 May 2023, 11:37 am by Rebecca M. Guidry
Sabine River Auth., State of Louisiana, No. 20-40138 c/w No. 22-40433 (5th Cir. 2023). [read post]
21 Feb 2023, 3:30 am by Kevin Kaufman
After the tables, we document notable individual income tax changes implemented in 2022. 2023 State Income Tax Rates and Brackets State Individual Income Tax Rates and Brackets, as of January 1, 2023   Single Filer Married Filing Jointly Standard Deduction Personal Exemption State Rates   Brackets Rates   Brackets Single Couple Single Couple Dependent Alabama 2.00% > $0 2.00% > $0 $3,000 $8,500 $1,500 $3,000 $1,000 (a, b, c) 4.00% > $500 4.00% > $1,000  … [read post]
3 Jan 2023, 6:30 am by Guest Blogger
This post was prepared for a roundtable on Federation and Secession, convened as part of LevinsonFest 2022—a year-long series gathering scholars from diverse disciplines and viewpoints to reflect on Sandy Levinson’s influential work in constitutional law. [read post]
20 Nov 2022, 9:53 am by David Kopel
Starting in 1841, the state annual property tax included "one dollar on each and every Bowie Knife. [read post]
16 Nov 2022, 9:33 am by Todd Janzen
The majority of case law on the subject of pore space ownership supports the premise that the surface owner, not the mineral owner, owns the rights to the pore space… [C]ourts in Montana, Oklahoma, Louisiana, New York, Michigan, West Virginia, New Mexico, and California all recognize the surface owner's ownership of underground pore space for gas storage operations. [read post]
9 Sep 2022, 4:00 am by Jim Sedor
National/Federal ‘Fat Leonard’ Goes on the Lam Weeks Before Sentencing in Navy Bribery Scandal Portland Press Herald – María Luisa Paúl (Washington Post) | Published: 9/6/2022 The Malaysian defense contractor who pleaded guilty to bribing Navy officials with sex parties, fancy dinners, and alcohol in a corruption scandal has escaped just weeks before his sentencing date. [read post]
15 Feb 2022, 1:55 am by Kevin Kaufman
After the tables, we document notable individual income tax changes implemented in 2022. 2022 State Income Tax Rates and Brackets State Individual Income Tax Rates and Brackets, as of January 1, 2022   Single Filer Married Filing Jointly Standard Deduction Personal Exemption State Rates   Brackets Rates   Brackets Single Couple Single Couple Dependent Alabama 2.00% > $0 2.00% > $0 $2,500 $7,500 $1,500 $3,000 $1,000 (a, b, c) 4.00% > $500 4.00% > $1,000  … [read post]
17 Feb 2021, 8:12 am by Kevin Kaufman
As of 2021, the tax is no longer levied.[10] 2021 State Income Tax Rates and Brackets State Individual Income Tax Rates and Brackets, 2021   Single Filer Married Filing Jointly Standard Deduction Personal Exemption State Rates   Brackets Rates   Brackets Single Couple Single Couple Dependent Alabama (a, b, c) 2.00% > $0 2.00% > $0 $2,500 $7,500 $1,500 $3,000 $1,000   4.00% > $500 4.00% > $1,000             5.00% >… [read post]
13 Jul 2020, 5:01 am by Emma Broches, Julia Solomon-Strauss
Stephen Parshall, 35, Andrew Lynam, 23, and William L. [read post]