Articles

Tax policy is an interesting animal and odd results occur whenever non-tax people get involved in developing tax policy. Oregon Governor Tina Kotek and the Oregon Liquor and Cannabis Commission (OLCC) are jumping into the tax policy waters. Their inv...

Churches and religious organizations can both qualify as tax-exempt organizations described in Code Section 501(c)(3). In the case of churches, qualification can be achieved more simply than for a non-church. The allure of tax-exempt status can tempt...

Members of Miller Nash’s cannabis team have been published in the Cornell Journal of Law and Public Policy. The Turbulent History of Cannabis Regulatory Enforcement in Washington State is the first scholarly article of its kind to chronicle the regul...