Court of Appeals for the Sixth Circuit aptly stated
in United States v.
Anderson stated that in Texas the department had undertaken to clarify the law without regard to Bulletin 95-1.
Murphy asked what, given the MTC's stated goals, went wrong in the issuance of Bulletin 951.
If we can't get elected officials to comply with our Constitutional right to vote on ambush bonds before the State issues them, which are tax hikes, we'll seek remedy in the courts," stated
that the FTA's agenda was already brimming with issues and requested that TEI and COST develop the facts, identify the issues, and pose potential solutions with respect to third-party drop shipments.
Statements concerning the expected prospects for the effective date of the merger, future developments or events, and any other guidance on future periods, constitute forward-looking statements which are subject to a number of risks and uncertainties which might cause actual results to differ materially from stated
West Virginia: The West Virginia Department of Revenue's stated
position is that the MSBT is deductible only to the extent the taxes paid were calculated using the alternative gross method.
Supreme Court state tax cases and stated
that the Institute was adamant concerning the refund of unconstitutionally collected state taxes.
simply, taxpayers should not be required to reimburse the State for the cost of auditing their own returns.
The contractor may, however, pass the cost of the tax on to the purchaser as part of the contract price (sales tax will generally not be reflected as separately stated
item on the contract).
Maryland,(10) and stated
"we have not abandoned the requirement that, in the case of a tax on an activity, there must be a connection to the activity itself, rather than a connection only to the actor the State seeks to tax.
simply, it is TEI's position that taxpayers should not be required to reimburse the State for the cost of auditing their own returns.
Although this language seemed to presage an alter ego relationship between each DISC and its parent, the court stated
, "the nexus is established by the parent of the phantom corporation [engaging] in the export business in the state.
With particular regard to the "form of retrospective relief" that should be ordered, TEI stated
in its brief that any "hardship" a State might otherwise incur could be mitigated in accordance with a refund policy crafted by the legislature or, in the absence of legislation, by the courts.
The court stated
that a parent corporation using a subsidiary for transaction of the parent's business (as distinct from the subsidiary's business) may be held liable for the acts of the subsidiary under general agency principles.