Rickards Long & Rulon LLP

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AZ - Subtractions not applicable to certain uniformed service members
The Arizona personal income tax subtraction from income for compensation received for active service as a member of the Armed Forces of the United States does not apply to Arizona residents who are ac...
CA - Relief extended to those affected by storms and flooding in Imperial County
The California State Board of Equalization (BOE) has announced that, for purposes of the taxes the agency administers, extensions for filing, audits, billing notices, assessments, and relief from subs...
CO - Local tax applied despite goods being shipped out of state
A Colorado store fixture manufacturer's request for a refund of local sales and use taxes collected on the sale of fixtures that were delivered to destinations outside of the city limits, and even out...
ID - W-2 electronic reporting manual released
The Idaho State Tax Commission has updated its publication outlining the requirements and procedures for electronically filing the personal income tax withholding W-2 forms with the commission.

KS - Taxability of rebates and incentives examined
A private letter ruling issued by the Kansas Department of Revenue addresses the sales tax treatment of instant point-of-sale rebates. These are rebates that a retailer provides to a customer at th...

MT - Valuation of lakefront property supported by evidence
For property tax purposes, the assessed value set by the Montana Department of Revenue was correct for a property that consisted of 2.5 acres of lakefront with a dock and a deck because the evidence...
NE - Special capital gains exclusion discussed
The Nebraska Department of Revenue has issued a revenue ruling concerning the application of the state's special capital gains exclusion for personal income tax purposes as it relates to the IRC &sect...
NV - Installment plan procedures amended
The Nevada Tax Commission has amended several procedural regulations governing the ability of taxpayers to pay various taxes, including sales and use, property, cigarette, and motor fuel taxes, as wel...
NM - Interest rate unchanged for fourth quarter 2010
Effective October 1, 2010, through December 31, 2010, the interest rate charged on an underpayment or paid on an overpayment of a tax or fee administered by the New Mexico Taxation and Revenue Depa...

ND - Exemptions for Native Americans and tribal governments, other topics discussed
A North Dakota sales tax newsletter discusses exemptions for Native Americans and tribal governments, previously reported local tax changes effective October 1, 2010, and other matters.

SD - Rules outlining the sourcing rules for direct mail and computer software products issued
The South Dakota Department of Revenue and Regulation has amended and issued administrative rules that explain the sourcing rules for determining South Dakota sales tax collection obligations in tr...

UT - Allocation of low-income housing tax credits unaffected by 2009 law
The allocation of low-income housing tax credits for Utah corporate and personal income tax purposes is not affected by the enactment of S.B. 23, Laws 2009. Before the enactment of S.B. 23, the State ...
WY - Disclosure of statements rule defines
The Wyoming property tax rule that allows a taxpayer to review the statements of consideration for properties of like use and geographic area that are available to a county assessor in determining the...

Start Your Budget from Zero
Solid expense control can help drive a number of decisions resulting in the improved performance, productivity and profitability of your company. One proven method of controlling your spending and expenses is through zero-based budgeting.
Zero-based budgeting is a planning tool that comprehensively reviews all the expenditures involved in a company. It requires that all the income minus all the expenditures end up at zero.
In a typical budget, you’ll often review only those expenses that have increased in comparison to last year or as compared to the budget itself. Zero-based budgeting has nothing to do with the previous year’s expenditures; you’re essentially looking at each year as brand new. You’re looking at every aspect of the budget and determining what the associated costs will be in real time. For more info please see the Ask A CPA page.

Helping you see the forest through the trees...
Your financial picture has many details. In our ever changing times you need professionals you can rely on to help you keep up with your financial big picture. At Rickards Long & Rulon, LLP (referred to as rlr, LLP) we help you see past the small details so you can see the big picture -- in easy to understand language, with steps to move you in the direction you want to go.
As a full service accounting firm, our professionals offer a wide range of services to suit your specific individual and business needs. We’ll meet with you to determine exactly how we can help you achieve your financial goals. You want to have a trusted relationship with your tax and business advisor; knowing we always have your best interest in mind. We pride ourselves on superior client service and believe in taking a proactive approach to finding solutions to your personal and business tax and financial needs. As your tax and business advisor you have our expertise and resources at your fingertips.
We have a wealth of resources for you right here on our website including tax alerts and updates, our newsletter, and links you may find helpful. Our “Ask A CPA” page includes timely articles and information. Have a question for us? Send an email to info@rlrcpas.com to get your questions answered.
We look forward to meeting with you and helping you climb the path to financial success!

Our offices are located in Fort Collins and Greeley Colorado and Cheyenne Wyoming. At each of our locations you’ll find friendly, knowledgeable staff ready to assist you. Please visit us at one of our locations –

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