Columbus Catholic baseball blasts Gilman

first_imgBy Paul LeckerSports ReporterGILMAN – Marshfield Columbus Catholic scored 13 runs in the first two innings and went on to crush Gilman 16-1 in a Cloverbelt Conference East Division baseball game Friday at Gilman High School.The Dons scored five times in the first inning and added eight more in the second to roll to their second-straight win and improve to 2-1 overall and in the Cloverbelt East.Billy Young went 3-for-3 with four RBIs, and Tyler Fuerlinger and Charles Payant each had two hits for Columbus Catholic.Jeremy Binder threw three shutout innings to earn the victory for the Dons.Columbus Catholic’s next game is Thursday at Neillsville.(Hub City Times Sports Reporter Paul Lecker is also the publisher of MarshfieldAreaSports.com.)Dons 16, Pirates 1Columbus Catholic 580 21 – 16 14 0Gilman 000 10 – 1 4 5WP: Jeremy Binder. LP: James Copenhaver.SO: Binder (3 inn.) 5, Billy Young (2 inn.) 3; Copenhaver 5. BB: Binder 1, Young 0; Copenhaver 6.Top hitters: CC, Matthias Gouin 3B; Tyler Fuerlinger 2×3, 2B; Young 3×3, 4 RBIs; Charles Payant 2×2. G, Chase Rosemeyer 2B; Logan Anderson 2B.Records: Columbus Catholic 2-1 overall and Cloverbelt East; Gilman 0-2 overall and Cloverbelt East.last_img read more

Alabama ~ Corporate Income Tax: Apportionment Rules Repealed and Replaced

first_imgThe Alabama Department of Revenue has repealed and replaced its apportionment rules for corporate income taxpayers, effective June 25, 2016. The new multistate tax rules are promulgated to reflect the correct LRS numbering format, amendments to the Multistate Tax Commission (MTC) rules as approved by the MTC executive committee, technical corrections, and statutory changes. Some of the changes are set forth below.Business income. The definition of business income has been up updated to reflect legislative changes by Act 2001-1113, providing that business income is income arising from transactions or activity in the taxpayer’s trade or business.Payroll factor. For purposes of determining a taxpayer’s payroll factor, a leased employee is an employee of the client (lessee) organization. A leased employee is also treated as an employee of the employee leasing company. The rules also provide guidance for temporary employees by specifying that compensation paid for personal services provided to client companies by employees of temporary help agencies is included in the payroll factor of the temporary agency and is generally excluded from the payroll factor of the client company. Finally, in order to prevent distortions in the payroll factor, the Commissioner may require compensation paid to a related member’s employee to be included in the payroll factor of a taxpayer regardless of which entity actually paid the compensation.Property factor. Intangible drilling and development costs are included in the property factor whether or not they have been expensed for either federal or state tax purposes. Also, for purposes of the valuation of rented property, “annual rent” does not include royalties based on extraction of natural resources, whether represented by delivery or purchase.Sales factor. The rules are updated to reflect statutory changes including double weighted sales and market based sourcing. Special rules address liquid assets. Also, the provision that excludes, from the sales factor, substantial amounts of gross receipts that arise from incidental or occasional sale of a fixed asset used in the regular course of the taxpayer’s trade or business has been removed.Petition for alternative method. Specific guidance is provided for a taxpayer that petitions to use an alternative method of allocation or apportionment. Petitions must be in written form and submitted directly to the attention of the Department Secretary. A petition attached to an original or amended return will not be considered a valid petition. If the department processes a return that uses an unapproved alternative method that does not mean the department has accepted the taxpayer’s proposed alternative method. The department will notify the taxpayer, in writing, that an alternative method has been approved. The taxpayer may then file an amended or original return utilizing the approved alternative method. Proposed alternative methods not approved within 90 days of the post mark date of the petition are denied unless the taxpayer and the department agree in writing to extend the time period. In order to appeal the denial of a petition, the taxpayer should file an amended return using the proposed alternative method. If that return involves a petition for a refund the taxpayer may appeal its denial or deemed denial of its petition for refund either to the Alabama Tax Tribunal or Circuit Court.Special industry rules. The MTC special industry rules, including airlines, construction contractors, publishing, railroads, television and radio broadcasting, trucking companies, and telecommunications and ancillary service providers have been adopted.Rules 810-27-1.01, 810-27-1.02, 810-27-1.09 through 810-27-1.19, Alabama Department of Revenue, effective June 25, 2016last_img read more