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Multistate Tax  |  November 22, 2024
State Tax Matters
State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.



Delaware: Invitations for 2024 unclaimed property voluntary disclosure agreement
The Delaware Secretary of State announced that invitations to enroll in its unclaimed property voluntary disclosure agreement (“VDA”) program will be mailed to companies on or around November 15, 2024. Companies receiving these notices have 90 days to enroll in the program before being referred to the Delaware Department of Finance for an unclaimed property audit that may yield a more unfavorable result.

This Multistate Tax Alert summarizes the VDA program and provides some observations.
[Issued: November 18, 2024] More



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In this issue

Colorado DOR to Hold December 12 Workgroup Meeting to Discuss Rule on Partnerships Reporting Federal Tax Adjustments Indiana DOR Proposes New Rule on Market-Based Sourcing with Comments Due by December 13 Massachusetts: Proposed Amended Nonresident Income Tax Rule Reflects How Pass-Through Entities Must Source Income Oregon: Taxpayer Petitions US Supreme Court to Review Whether its Activities Exceed P.L. 86-272 Protections Pennsylvania Supreme Court Reverses Ruling on Invalid NOL Cap by Rejecting Retroactive Refunds Virginia Appellate Court Affirms that DOR Unconstitutionally Tried to Tax Company’s Income from Non-Unitary LLC


Georgia: Proposed Rule Reflects Taxation of Certain Retail Purchases and Sales of Specified Digital Products Illinois: Administrative Bulletin Summarizes New Law Addressing Retailers with In-State Physical Presence and Sourcing Massachusetts: Draft Proposed Changes to Rule on Taxation of Computer Software and Related Transactions Texas Comptroller of Public Accounts to Hold December 6 Hearing on Proposed Changes to Data Processing Services Rule Texas: Letter Rulings Address What Constitutes a Marketplace Provider Obligated to Collect and Remit Tax on Transactions


Delaware: Invitations for 2024 unclaimed property voluntary disclosure agreement




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