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Tax Notes State Further Information

Tax Notes® State

Copyright, Tax Analysts, 2021
ISSN 2688-6588 (Print)
ISSN 2688-6596 (Online)

President and CEO: Cara Griffith
Chief Content Officer: Jeremy Scott
Executive Editor, Commentary: Jasper Smith
Senior Executive Editor, News: Chuck O'Toole

Editor in Chief:
Deputy Editor:
Commentary Editors:
Managing Editor:
Associate Editor:
Jéanne Rauch-Zender
Jennifer Carr
Eben Halberstam, Doug Sheppard
Kristen Langsdorf
Daniel Xu
Contributing Editors:
Chief Economist:
Roxanne Bland, Lee A. Sheppard
Martin A. Sullivan
Editor in Chief, Acquisitions & Engagement:
Acquisitions Staff:
Paige Jones
Christa Goad, Jordan Parrish, Christopher Trigo
Tax Notes Today State Editor in Chief:
Tax Notes Today State Deputy Editor in Chief:
Tax Notes Today State News Editors:
Tax Notes Today State Editorial Assistants:
Henry J. Reske
Stephanie Hench
Mark Abbott, Donnabel C. Blazejewski,
Justin Meyer, Kyle Shaw,
Mary-Elise Sheets
Chief Correspondent:
Amy Hamilton
Amy Hodges, Paul Jones, Lauren Loricchio,
Jennifer McLoughlin, Andrea Muse, Benjamin Valdez, Carolina Vargas
Copy Chief: Betsy Sherman
Editorial Staff: Craig Dubyk, Julie Eisenhauer, Richard Farrell, Troy Huber, Sarah Karney, Cera Lee, Aaron Perryman, Katherine Pulliam, Fran Slimmer, Catherine Woodyard
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Production Manager:
Production Staff:
Stephanie Wynn
Michelle Smith
Gary Aquino, José Carrasquillo, Isabel Church, Paul Doster, Nikki Ebert, Jack Frost, Alice Haar, Mary Ann Johnson, Donna Katac, Isabella Lawen, Soledad Olivera, William Patterson, Nayareh Rooholamini, Faith Smalls, Dieter Stach, Kristen Sutherland, Steve Torregrossa
Graphic Designer/Photographer: Derek Squires

Correspondence: Regarding editorial matters and submissions, please contact the Editor in Chief at Tax Notes State, 400 S. Maple Ave., Suite 400, Falls Church, VA 22046 USA, or email
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Frequency: Tax Notes State is published 51 weeks of the year by Tax Analysts.
Form of Citation: Articles appearing in Tax Notes State may be cited by reference to the date of the publication and page, thus: Tax Notes State, June 17, 2019, p. 1003.
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© Tax Analysts 2021. All rights reserved. Users are permitted to reproduce small portions of this work for purposes of criticism, comment, news reporting, teaching, scholarship, and research only. Any use of these materials shall contain this copyright notice. We provide our publications for informational purposes, and not as legal advice. Although we believe that our information is accurate, each user must exercise professional judgment, or involve a professional to provide such judgment, when using these materials and assumes the responsibility and risk of use. As an objective, nonpartisan publisher of tax information, analysis, and commentary, we use both our own and outside authors, and the views of such writers do not necessarily reflect our opinion on various topics.

Tax Notes® State Advisory Board

Walter Hellerstein, Advisory Board Chair
Georgia Law School

Clark R. Calhoun
Alston & Bird LLP

Eric J. Coffill
Eversheds Sutherland (US) LLP

Valerie C. Dickerson

Craig B. Fields
Blank Rome LLP

Lynn A. Gandhi
Foley & Lardner LLP

Billy Hamilton
Texas A&M University System

Helen Hecht
Multistate Tax Commission

George S. Isaacson
Brann & Isaacson

Brian J. Kirkell

Carolyn Iafrate Kranz
Kranz & Associates PLLC

Janette M. Lohman
Thompson Coburn LLP

Alysse McLoughlin
McDermott Will & Emery

Amy F. Nogid
Alston & Bird LLP

Timothy P. Noonan
Hodgson Russ LLP

Richard D. Pomp
University of Connecticut School of Law

Mark J. Richards
Ice Miller LLP

Carley A. Roberts
Pillsbury Winthrop Shaw Pittman LLP

Mark F. Sommer
Frost Brown Todd LLC

Philip M. Tatarowicz
Geoegetown University Law Center
Blank Rome LLP

Marilyn A. Wethekam
Horwood Marcus & Berk Chtd.

Kathleen K. Wright
Golden Gate University