Stites & Harbison, PLLC

SUMMARY: Johnson Controls and other corporate taxpayers challenged Kentucky legislation that barred refund claims based on the state's change from separate return to combined filing. The Kentucky Supreme Court denied the taxpayers contention that the legislation was unconstitutional in denying them a meaningful refund remedy and that it was excessively retroactive. The controversy continues and will likely be appealed to the U.S. Supreme Court.

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Erica L. Horn is a Member in the firm's Frankfort office where she is a member of the Business Litigation Service Group and leads the State and Local Tax (SALT) team.  She represents national and multi-national out-of-state corporations, as well as Kentucky companies, in income, sales and use, property and other tax matters before the Kentucky Department of Revenue, Kentucky Board of Tax Appeals, and the trial and appellate courts of Kentucky.