Alston & Bird Tax Blog

Andrew Yates

Avatar photo

About Andrew Yates

Andrew Yates is an associate in the firm’s State & Local Tax Group. He focuses his practice on advising clients on state and local tax and regulation matters, as well as unclaimed property issues.

[Read Bio]

U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner

By and

One year after dropping the landmark Wayfair decision, our State & Local Tax Group examines why this year’s Supreme Court decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust won’t leave much of a mark. Kaestner focuses narrowly on the trust at issue in the case The Court goes out of its way to ensure that the decision does not affect precedent The decision reaffirms the due-process test of Quill Read the full advisory here. [...]Read more

California Explains its Response to Wayfair

By

On October 24, 2018, the California Department of Tax and Fee Administration ("CDTFA") held a stakeholder's meeting to discuss the impact of South Dakota v. Wayfair on use tax collection in California. Among those at the meeting from the CDTFA were Nicolas Maduros (Director), Trista Gonzalez (Chief of Tax Policy), and Robert Tucker (Assistant Chief Counsel). For the majority of the meeting the CDTFA fielded questions from attendees. During the course of the meeting, the CDTFA explained its planned response to Wayfair. California Rev. & Tax. Code Section 6203(c) states that California's sales [...]Read more

Minnesota Supreme Court Requires Payment of Interest to Owner of Unclaimed Property

By

On March 7, 2018, the Minnesota Supreme Court issued a decision in Hall v. Minnesota, No. A16-0874, requiring the Minnesota Commissioner of Commerce to pay interest on proceeds from an interest-bearing account while the proceeds were in the custody of the state. Four owners requested the return of their unclaimed property in custody of the state, and the state complied.  After receiving their property, the owners sued the state claiming that the state's refusal to pay interest was prohibited under the Takings Clause of the federal Constitution. Minnesota statutes provide that the Commissioner [...]Read more

Georgia Proposes Response to Federal Tax Reform

By and

Almost two months since the President signed the Tax Cuts and Jobs Act (TCJA) into law, state legislators across the country are still evaluating the federal tax law’s effects on state revenues and whether to amend state law in response. Introduced on February 12, Georgia’s Internal Revenue Code conformity bill for the 2018 tax year, HB 918, is one example of how states may respond to federal tax reform. HB 918 conforms to many of the provisions in the TCJA, including the $10,000 state and local tax deduction limitation and the treatment of net operating losses. Like at the federal level, [...]Read more

Third Circuit Continues the Marathon Battle Over Delaware’s Escheat Law

By and

Delaware’s unclaimed property law continues to face challenges in federal court. Our Unclaimed Property Group runs through the latest twist in the ongoing Marathon v. Cook saga at the Third Circuit. Federal common law rule Ripeness of the challenge A dim view of Delaware’s aggressive audits Read the full advisory here. [...]Read more