California legislators released bill language addressing Governor Gavin Newsom’s “May Revise” to the state budget that includes the Governor’s so-called “apportionment fix.” If enacted, Assembly Bill ...

The White Mountains Regional School Board is weighing when, and how, to revisit the district’s apportionment formula.

A very interesting and heartening decision was just handed down by the Michigan Court of Appeals in Vectren Infrastructure Services Corp. v. Department of Treasury in connection with a sale of an ...

Alternative apportionment provides state tax authorities and taxpayers the ability to obtain ad hoc relief if the standard apportionment formula fails to fairly reflect the extent of the taxpayer’s ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both ...

For this week’s Friday Focus, we feature a Q&A on tax changes coming starting July 1 because of the new state budget. We spoke with Andrew Ebneter, CPA, Tax & Business Services Partner, State & Local ...

The news that six states will gain seats in the House of Representatives and another seven will lose seats, thanks to new Census numbers, was widely reported. What was missed is that the inclusion of ...

This is the last of four posts that discuss the original legal force of the terms the Constitution employs to denote financial exactions. This series is based, for the most part, on my forthcoming ...

This paper analyzes how the presence of corporate income taxation with formula apportionment affects public-input provision. In a federation endowed with a fixed amount of mobile capital, ...

PESHAWAR: The Khyber-Pakhtunkhwa government will take up the 1993 apportionment formula with the federal government for determining the division of posts between the provincial and federal bureaucracy ...