Daily Tax Report Index-Summary

NATIVE AMERICANS

– Bonds, tribal governments can apply for tax credit bonds, BIA notice, 208:G–12 (10/30/09)
– Tobacco sales on Long Island reservation, preliminary injunction limits sales to members of Poospatuck tribe (2d Cir.), 197:K–2 (10/15/09); decision text, 197:TaxCore (10/15/09)

NATURAL DISASTERS

See DISASTER RELIEF

NATURAL GAS

See OIL AND GAS

NETHERLANDS

– Eco-friendly investments, European Comm'n approves tax exemptions, 197:I–1 (10/15/09)

NEVADA

– Unemployment insurance, advisory panel recommends no change in employer tax rate, 195:H–3 (10/13/09)

NEW JERSEY

– Gamblers must pay tax on winnings, but may offset with losses, 188:H–2 (10/1/09)
– Home Depot properly denied bad debt tax refunds (N.J. Super Ct.), 206:K–2 (10/28/09); decision text, 206:TaxCore (10/28/09)
– Property tax rebates, governor signs bill benefiting senior, disabled homeowners who move within N.J., 190:H–1 (10/5/09)

NEW MARKETS TAX CREDIT

See COMMUNITY DEVELOPMENT

NEW MEXICO

– Advanced energy tax credits, rules amended, 192:H–3 (10/7/09)
– Budget shortfall, governor calls special legislative session, 191:H–1 (10/6/09); lawmakers rule out tax hike for now, 202:H–2 (10/22/09)

NEW YORK

– Athlete's buy-out payment not N.Y.-source income, 206:H–2 (10/28/09)
– Cigarette sales

– – Long Island reservation, preliminary injunction blocks sales of untaxed cigarettes (2d Cir.), 197:K–2 (10/15/09); decision text, 197:TaxCore (10/15/09)
– – Online, RICO's application on Supreme Ct. docket, BNA Analysis & Perspective, 190:J–1 (10/5/09)

– “e-newsletter” preparers, N.Y. levies tax on payments to independent contractors, 194:H–2 (10/9/09)
– Empire state commercial production tax credit, amendment to definitions enacted, 203:H–1 (10/23/09)
– IRA distribution tax-exempt when IRA funded from assets rolled over from N.Y. annuity plan, 199:H–2 (10/19/09)
– New York City

– – Biotechnology tax credit, mayor signs bill providing, 195:H–1 (10/13/09)
– – Cigarette tax collection

See Cigarette sales, this heading

– – Housing tax benefits, comptroller finds faulty calculation, revenue loss, 193:H–2 (10/8/09)
– – Rent-stabilized apartments, owners of units getting rehabilitation tax breaks cannot increase rents (N.Y.), 204:K–1 (10/26/09); decision text, 204:TaxCore (10/26/09)

– Passthrough entities, automatic extension period curtailed for some, 200:H–1 (10/20/09)
– Property taxes

– – Circuit breaker tied to future budget surpluses, governor proposes, 208:H–1 (10/30/09)
– – Empire zone credit claim for property taxes paid by affiliate denied, 208:H–2 (10/30/09)
– – Highest taxes in N.Y. and N.J., census data show La. taxes lowest, 208:H–1 (10/30/09)

– Restaurant sale exposes purchaser to N.Y. notice requirements and tax, 205:H–1 (10/27/09)
– S corporations, N.Y. tax dep't rules on shareholder add-back on federal tax break, 207:H–2 (10/29/09)
– Tax amnesty, governor proposes 2-month program in 2010 to cut deficit, 198:H–1 (10/16/09)
– Tax penalties, enforcement, state tax dep't clarifies recent legislation, 202:H–1 (10/22/09)
– Taxpayer advocate, Buffalo attorney appointed, 190:H–1 (10/5/09)
– Telecommunications taxes, Senate tax panel recommends overhaul, 189:H–1 (10/2/09); tax dep't report urges simpler tax regime, modernization, 192:H–1 (10/7/09)
– Web banner ads not subject to sales tax, N.Y. dep't says, 208:H–2 (10/30/09)

NEW ZEALAND

– Controlled foreign companies, new law revamps tax regime, 198:I–1 (10/16/09)

NONPROFIT ORGANIZATIONS

See EXEMPT ORGANIZATIONS

NORTH CAROLINA

– Corporate jet subject to property tax despite retrofit work in Del. (N.C. Ct. App.), 192:K–1 (10/7/09); decision text, 192:TaxCore (10/7/09)
– Tax enforcement, revenue agency probe not subject to state's general rule of civil procedure (N.C.), 195:K–2 (10/13/09); decision text, 195:TaxCore (10/13/09)

NORWAY

– Budget plan with tax changes announced, new finance minister appointed, 203:I–4 (10/23/09)

NUCLEAR POWER

– Tax incentives, Nuclear Energy Inst. seeks as part of climate change compromise (S 1733), 205:G–5 (10/27/09); NEI's legislative proposal, 205:TaxCore (10/27/09)