State income and franchise tax - Q1 2016 - Ernst & …

First quarter 2016. State income tax developments State income and franchise tax Quarterly update Key developments To our readers: Page 2 Louisiana enacts corporate income and franchise tax law changes The following provides a summary of the Page 2 Tennessee Supreme Court upholds tax commissioner's use of alternative apportionment signi cant legislative, administrative and Page 4 Colorado district court excludes holding company with no property or payroll from group's judicial actions that affected State and combined return, nds DOR not required to follow check-the-box designation local income / franchise taxes during the Other noteworthy developments third quarter of 2015.

2 | State income and franchise tax quarterly update K ey developments Louisiana enacts corporate income and franchise tax law changes During …

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