Todd A. Lard is Tax Counsel for TEI in Washington, D.C., where he supports the advocacy and educational activities of TEI’s State and Local Tax Committee. While new to the role, Todd will advance TEI’s state and local tax priorities, which will include legislative, administrative, and judicial advocacy involving complex state and local tax issues affecting multistate corporations.
On March 30, 2023, TEI filed an amicus brief in Comcast v. Maryland, which is pending before the Maryland Supreme Court. The fundamental substantive issue in this case is whether the Maryland Digital Advertising Tax (DAT)—which was enacted in 2019—is constitutional. Rather than focus on the substantive issue, the TEI brief focused on the Maryland’s important exception to administrative exhaustion that allows taxpayers and administrators to ask a court to issue a declaratory judgment on the constitutionality of a tax rather than getting mired in the lengthy administrative process.
TEI Requests Guidance from States Regarding Penalty Relief for State Corporate Tax Returns Filed by November 15, 2021
On September 22, 2021, TEI submitted an open letter to states that have not amended their corporate return due dates to November 15. The letter requests that such state automatically waive penalties for failure to file corporate tax returns due on October 15, 2021 if the taxpayer files such returns no later than November 15, 2021.