Current Corporate Income Tax Developments (Part II)— footnotes

⁵⁸ AZ Stat., Ch. 11, 43-1139, as amended by Ch. 289 (HB 2139, Laws 2005).

⁵⁹ HF 138/SF 106, 2005 Special Session.

⁶⁰ State Budget for Fiscal Year 2006 (A 6845/S 3671, Laws 2005).

⁶¹ MDC Holdings, Inc. v. AZ Dep’t of Rev. (DOR), AZ Tax App. Bd., Dkt. No. 1929-04-1 (5/24/05).

⁶² CA FTB Legal Ruling No. 2005-1 (3/21/05).

⁶³ The Limited Stores, Inc., et al. v. CA FTB, CA Ct. App., 1st Dist., No. A102915 (7/28/05).

⁶⁴ Microsoft Corp. v. CA FTB, CA Ct. App., 1st Dist., No. A105312 (2/28/05).

⁶⁵ IN DOR Ltr. of Finding No. 03-0154 (1/1/05).

⁶⁶ Miller Brewing Co. v. IN Dep’t of State Rev., 831 NE2d 859 (IN Tax Ct., 2005), department motion to correct error denied 836 NE2d 498 (IN Tax Ct., 2005).

⁶⁷ Boston Prof’l Hockey Ass’n v. MA Comm’r of Rev., 443 Mass 276 (2005).

⁶⁸ Tech-Etch, Inc. v. MA Comm’r of Rev., MA ATB, Dkt. No. C260139 (6/3/05).

⁶⁹ Fluor Enterprises, Inc. v. MI Dep’t of Treasury, 697 NW2d 539 (MI Ct. App., 2005).

⁷⁰ MI Dep’t of Treasury Internal Policy Directive No. 2005-1 (5/27/05).

⁷¹ Reg. 3.5.19.19, NM Tax & Rev. Dep’t (10/31/05).

⁷² Amended Reg. 17 NAC 05C.1002, NC DOR (3/1/05).

⁷³ New Rule OAR 150-314.670-(A), OR DOR (eff. 12/31/04).

⁷⁴ UPS Worldwide Forwarding, Inc. v. Comm’th, PA Sup. Ct., Dkt. Nos. 1–4 MAP 2005  (12/30/05).

⁷⁵ Home Interiors & Gifts, Inc. v. Strayhorn, 175 SW3d 856 (TX App., Austin 2005).

⁷⁶ Appeal of Boston Scientific Corp., CA SBE, Case No. 244315 (2/8/05).

⁷⁷ ID State Tax Comm. Dec. No. 18612 (9/28/05).

⁷⁸ The Dow Chem. Co. v. IL DOR, 832 NE2d 284 (IL App. Ct., 2005).

⁷⁹ Kohl’s Dep’t Stores, Inc. v. IN DOR, 822 NE2d 297 (IN Tax Ct., 2005).

⁸⁰ Kidde America, Inc. et al. v. MO DOR, MO Administrative Hearing Comm., No. 05-0083 RI (9/22/05).

⁸¹ Sherwin-Williams Co. v. Tax Appeals Tribunal, 4 NY3d 709 (2005).

⁸² In the Matter of Disney Enterprises, Inc. et al., NY Tax App. Trib., DTA No. 818378 (10/13/05).

⁸³ Miami Corp. v. DOR, State of OR, OR Tax Ct., No. TC-MD 021295C (2/17/05).

⁸⁴ Reg. Sec. 810-14-1-.06.

⁸⁵ McKesson Information Solutions LLC v. Comm., GA Sup’r Ct., Fulton County, Civ. Act. No. 2004CV8565 (7/13/05).

⁸⁶ MBNA America Bank, N.A. v. MN Comm’r of Rev., 694 NW2d 778 (MN 2005).

⁸⁷ See also, NH DOR Technical Information Release No. 2005-001 (8/24/05).

⁸⁸ Bell Atlantic Nynex Mobile, Inc. v. CT Comm’r of Rev. Servs., 273 Conn. 240 (2005).

⁸⁹ NB Reg. Sec. 24-056.

⁹⁰ VA Tax Bulletin 05-6 (5/6/05).

⁹¹ Hutchinson Technology, Inc. v. MN Comm’r of Rev., 698 NW2d 1 (MN 2005).