The BR State + Local Tax Spotlight: September 2022

The BR State + Local Tax Spotlight

Click here to download this edition of The BR State + Local Tax Spotlight.

Note from the Editor

Welcome to the September 2022 edition of The BR State + Local Tax Spotlight. We understand the unique demands of staying on top of important State + Local Tax developments, which happen frequently and across numerous jurisdictions. Staying updated on significant legislative developments and judicial decisions helps tax departments function more efficiently and improves strategy and planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight for you important State + Local Tax developments that could impact your business.

We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.

Eugene J. Gibilaro


Plain Meaning of Statute Wins in Maryland
By Mitchell A. Newmark

Too often we hear states assert that the company’s view cannot be correct because if it was correct the company would owe less or no tax. Maryland’s intermediate appellate court told the Comptroller in an unreported decision that such an argument is not how laws are interpreted. Read More >>

Federal Judge Approves Tax Settlement between Taxpayer and New York State over Objections of Qui Tam Plaintiff
By Irwin M. Slomka

A recent United States District Court decision under the New York False Claims Act offers good news to New York taxpayers that may be facing qui tam actions from private party litigants making questionable and frequently onerous tax claims. Read More >>

New York State Tax Appeals Tribunal Reverses ALJ and Holds That Taxpayer Was Not a Statutory Resident
By Kara M. Kraman

The New York State Tax Appeals Tribunal reversed a determination of an Administrative Law Judge and determined that a teacher who rented an apartment in New York City during the tax year at issue was not a statutory resident of New York during that year. Read More >>


Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More >>

© 2022 Blank Rome LLP. All rights reserved. Please contact Blank Rome for permission to reprint. Notice: The purpose of this update is to identify select developments that may be of interest to readers. The information contained herein is abridged and summarized from various sources, the accuracy and completeness of which cannot be assured. This update should not be construed as legal advice or opinion, and is not a substitute for the advice of counsel.