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STATE AND LOCAL  Roundup of Recent Developments


Author:  Roy E. Crawford.


Source: Volume 26, Number 02, November/December 2012 , pp.47-50(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

This column is a selection of recent developments in state and local taxation of interest to financial institutions. While there is a particular focus on insurance matters, other administrative pronouncements are also considered.

Keywords: 2011 Cal. Stat. Chapter 83; premiums paid to captive insurance subsidiaries; Nonadmitted and Reinsurance Reform Act; premiums on foreign risks; Costco Wholesale Corp. V. Dept. of Revenue; Stancorp Financial Group v. Dept. of Revenue; inclusion of in

Affiliations:  1: McDermott Will & Emery LLP.

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