In this episode we discuss three recent developments, including an electricity tax matter in California ( City of Arcata v. Pacific Gas & Electric Co. ) a Texas unclaimed property matter ( CKD Homes Direct, Ltd v. Comptroller ) and a Utah income tax... Read More

California imposes an income tax on the entire taxable income of state residents. For those individuals seeking to avoid taxation by the state, the question becomes: what makes a California resident for income tax purposes? In this podcast we provide... Read More