Alston & Bird Tax Blog

Taxpayers

Looking Back at Georgia’s 2022 Legislative Session

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Georgia’s 2022 legislative session included a number of consequential tax bills. Our State & Local Tax Group highlights key takeaways.

  • What passed: rate cuts and elective consolidation
  • What didn’t pass: revisions to the film tax credits and sales taxes on electronically delivered software
  • How these changes will impact individual and business taxpayers

Click here to read the full advisory.

When Is a Deadline Not a Deadline? The Supreme Court Intends to Decide

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Our Federal Tax Group investigates why the U.S. Supreme Court may use a Tax Court case to decide whether a statutory deadline is set in stone or if a court can permit an untimely suit to proceed through equitable tolling. The Tax Court ruled that a statutory deadline is jurisdictional; Eighth Circuit agreesTaxpayer access to the Tax Court is at stakeThe COVID-19 pandemic – and its attendant delays – has thrown the issue into the spotlight Read the full advisory here. [...]Read more