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The Arizona Court of Appeals held that state and local governments were categorically preempted from imposing property taxes on permanent improvements located on Tribal lands, regardless of the ownership of those improvements, reversing an earlier decision of the Arizona Tax Court.

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In this episode, we take a look back at some of our hottest topics and the latest trends from the past year: Chairman Bernie, Tiger King vs. Carole, Bad Tattoos and Band Names!

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The following update provides an overview of Arizona tax developments that occurred in 2020, with a focus on this past year’s tax legislation and court cases. We hope that you will find this annual compilation useful and interesting.

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Opportunities to learn as a collective group will broaden the Board members’ understanding of their roles and responsibilities and the environment in which the Board operates.

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Well, that escalated quickly! Has your meme gone viral? Have you become a meme? Join our team as they discuss the intellectual property implications of memes. Even Grumpy Cat would approve.

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On January 20, 2021, U.S. Circuit Court Judge Kayatta for the First Circuit Court of Appeals issued a 49- page ruling upholding the U.S. District Court’s ruling rejecting the 2018 Wire Act interpretation that The Wire Act applies to all forms of gambling rather than only sports betting.

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The United States Patent & Trademark Office has enacted a Final Rule that will increase the
fees for filing trademark applications, maintaining trademark registrations and filing
oppositions and cancellations before the Trademark Trial and Appeal Board, effective
January 2, 2021.

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After much haggling, Congress passed its second major COVID-related relief package on December 21, 2020. The $900 billion package is included in the 5,593-page Consolidated Appropriations Act of 2021, which is expected to be signed by President Trump shortly and will provide funding for the federal government between now and the end of the current fiscal year on September 30, 2021.

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Prize-linked savings (PLS) accounts are a new and exciting way for banking customers to experience the thrill of a lottery while personally funding their savings account. PLS accounts add a lottery-style feature to certain savings accounts where financial institutions offer incentives to its customers to win prizes. These prizes are funded by the interest that accrues from the pool of prize-linked accounts.

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On December 16, 2020, the U.S. Equal Employment Opportunity Commission issued new guidance to employers that want to require employees to get Covid-19 vaccinations when they become available to most Americans. The guidance also outlines the steps that employers must take before they can exclude unvaccinated employees from their facilities and job sites.

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