Practitioner Questions the Expanded Sweep of Unclaimed Property Audits and the States' Focus on Generating Revenues

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

Unclaimed property has become a hot topic in state taxation as many states have recently turned these laws into revenue generators, at the expense of holders. In this interview, Ethan D. Millar, of Alston & Bird LLP, discusses recent trends in escheat laws, including the impact of daily deals such as Groupon, and recent developments in Delaware and New Jersey.

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