Taxation Chapter - Annual Survey 2009 Out of Stock
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Title: 2009 Annual Survey of Law
Chapter: Taxation
Chapter: Taxation
Author: Norman H. Wright
Format: Print On-Demand
The 2009 Annual Survey of Law is written by top lawyers in their fields and covers many of the most critical areas of Colorado law and practice. The Annual Survey is an important resource to stay current with legal updates and trends.
CBA CLE now has available for immediate download, individual chapters and programs from our 2009 Annual Survey of Colorado Law and for many of the chapters in three different formats:
- Print On-Demand - Available for all chapters
- Video On-Demand - See list for which chapters are available in this format. Each chapter is available for 1 CLE Credit!
- MP3 Download - See list for which chapters are available in this format Each chapter is available for 1 CLE Credit!
We have taken several of our Annual Survey chapters and brought them to life: The authors of several Annual Survey chapters have been captured on tape and present their specific topic in a format that is available for Video On-Demand or MP3 On-Demand - These two formats are available for 1 CLE Credit!
Get the chapter or program specific to what you need and your area of law. The Annual Survey of Colorado Law is one of our most valued and best-selling books that provides Colorado practitioners with:
- Comprehensive updates on new case law
- Legislative Updates from 2009
- Administrative Updates from 2009
- Regulatory developments from 2009
The 2009 Annual Survey of Colorado Law is a Books in Action CBA CLE Program
CBA CLE is more than CLE credit: we are an educational resource providing legal practitioners with knowledge and legal research on your terms- 24/7.
In 2009, the Colorado Supreme Court addressed three tax-related cases: a property tax case, an income tax case, and a local sales tax case. In the local sales tax case, the court held that Pueblo’s sales and use tax exemption ordinance required religious organizations to also meet the general requirements applicable to all tax exemption applicants. The court upheld the legislature’s adoption of Governor Ritter’s proposal to freeze school district levy rates. The court also held that conservation easements donated by tenants-in-common constitute one gift, and the total qualified tax credits must be shared. The Colorado Court of Appeals decided that a conglomerate had adequate notice of the tax filing options available to it and, thus, was not denied due process.
The court also addressed a case involving a potential procedural trap when appealing home-rule sales and use tax assessments, holding that the taxpayer was
entitled to a hearing. The court also decided three cases involving property tax issues. One involved how the time is calculated to determine qualification as an ag property for classification; the second addressed, but did not fully resolve, seeking costs for experts used in a BAA proceeding; and the last addressed issues raised in a refund and abatement proceeding where the taxpayer had, apparently, intentionally over-reported assets located in the county.
In legislative developments, the legislature enacted some economic development programs providing for tax credits, provided tax credits for donating water rights,
and addressed some procedural income tax matters. In the property tax area, the most controversial provision involved reporting residential rental information by
managers and advertisers for rental listings. A study was commissioned to review the personal property tax system after a bill to change the current program was
narrowly defeated. In the sales tax area, the vendor’s fee was temporarily reduced and the tobacco exemption was repealed, both efforts aimed at budget deficit problems. The legislature also adopted the Uniform Power of Attorney Act.
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $8.95 USD
- Member Price $4.95 USD
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