KPMG reports - California (demand notices); Illinois (amnesty); Louisiana (amnesty); Mississippi (apportionment) 

July 1:  KPMG’s This Week in State Tax—produced weekly by KPMG’s State and Local Tax practice—focuses on recent state and local tax developments and features a series of short podcasts presented by KPMG tax professionals. Text of the podcasts is also available.

Today’s edition, for July 1, 2013, includes the following topics (listen to the podcasts; to read text, click on the links below).

  • California - The State Board of Equalization upheld the imposition of a 25% “demand penalty” on a taxpayer who had not responded to demand notices from the Franchise Tax Board, concluding the penalty applied to the taxpayer who failed to file an income tax return despite a purported illness and his inability to locate tax records after a move.
  • Illinois - The Illinois Supreme Court held that a taxpayer was subject to post-amnesty (2003 Illinois tax amnesty program) penalties for additional tax owed as a result of a federal audit.
  • Louisiana - A newly enacted tax amnesty law directs the Department of Revenue to develop and implement a three-year, three-part general tax amnesty program.
  • Mississippi - The Mississippi Supreme Court addressed the burden of proof and standard of review in a case concerning the use of alternative apportionment by a service provider earning income from Mississippi customers.

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