In this spring installment of Briefly Noted, members of the Tax Notes State Council speculate on the next areas for state compliance activity.
- Fair Apportionment in the Era of Single Sales Factor Apportionment
- More Compliance and Incomplete Guidance
- Where Compliance Comes From
- The Convenience of the Employee Might Not Be Convenient for the Employer
- High Taxes Drive Out Residents, Drive Up Enforcement
- The Audits Are Coming! The Audits Are Coming!
- Focus on State Tax Compliance: 2026



