Tax Notes logo

Click here to see operators for terms and connectors searching.

Tax Notes State Further Information

Tax Notes® State

Copyright, Tax Analysts, 2020
ISSN 2688-6588 (Print)
ISSN 2688-6596 (Online)

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

Editor in Chief:
Deputy Editor:
Commenary Editors:
Managing Editor:
Assistant 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:
Faye McCray
Paige Jones, Jordan Parrish, Allison Turner,
Nicole Wilder
Tax Notes Today State Editor in Chief:
Tax Notes Today State News Editors:
Tax Notes Today State Editorial Assistants:
Henry J. Reske
Mark Abbott, Donnabel C. Blazejewski,
Stephanie Hench
Amy Hodges, Kyle Shaw, Mary-Elise Sheets
Chief Correspondent:
Amy Hamilton
Aaron Davis, Paul Jones, Lauren Loricchio,
Jennifer McLoughlin, Andrea Muse, Carolina Vargas
Copy Chief: Betsy Sherman
Editorial Staff: Craig Dubyk, Richard Farrell, Emily Hollingsworth, Sarah Karney, Cera Lee, Katherine Pulliam, Kristen Rethy, Fran Slimmer, Tara Taghizadeh
Production Director:
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, Kathryn Norseth, Soledad Olivera, William Patterson, Nayareh Rooholamini, Faith Smalls, Dieter Stach, Steve Torregrossa, Brianna Woodfork
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
Subscriptions, Address Change: Change of address notices, subscriptions, and requests for back issues should be sent to the Customer Service Department, Tax Analysts, 400 S. Maple Ave., Suite 400, Falls Church, VA 22046 USA, or e-mailed to
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.
Customer Service:
Toll-Free: (800) 955-2444
U.S.: (703) 533-4400*
Canada: (800) 955-3444
* Within the continental U.S.

© Tax Analysts 2020. 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

Joseph Bishop-Henchman
McDermott Will & Emery

Mark R. Calhoun
Alston & Bird LLP

Eric J. Coffill

Valerie C. Dickerson

Craig B. Fields
Morrison & Foerster LLP

Lynn A. Gandhi
Honigman Miller Schwartz and Cohen LLP

Billy Hamilton
Texas A&M University System

Helen Hecht
Multistate Tax Commission

George S. Isaacson
Brann & Isaacson

Brian J. Kirkell

Janette M. Lohman
Thompson Coburn LLP

Amy F. Nogid
Mayer Brown LLP

Timothy P. Noonan
Hodgson Russ LLP

Richard D. Pomp
University of Connecticut School of Law

Mark J. Richards
Ice Miller LLP

Arthur R. Rosen
McDermott Will & Emery

Mark F. Sommer
Frost Brown Todd LLC

Philip M. Tatarowicz
Geoegetown University Law Center

Sally Wallace
Georgia State University

Marilyn A. Wethekam
Horwood Marcus & Berk

Kathleen K. Wright
Golden Gate University