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Arkansas	Act 1286 (Limits on deduction for related party interest on intangible-related expenses
Georgia	Code section governing tax treatment of payments to related parties for intangibles and interest expense Legislation denying deductions for intangible and interest expenses paid to a related party unless shown to be arm’s length
Louisiana	High Court rulings on dividends paid to Delaware Holding Companies Kevin Associates, January 2004 Gap Apparel, June 2004
South Carolina	New Limits on deductions for payments to related parties June 9, 2005 Search for Geoffrey to find transfer pricing information, especially Revenue Ruling 98-3, Information letter 94-5, and PLR03-1
Tennessee	June 7, 2004 legislation on Related-Party Intangible Expenses
Virginia	Reliving of the Tax Commissioners denying deductions for royalties paid to an Intangible Holding Company Ruling of the Tax Commissioner denying deductions for interest on loans from an Intangible Holding Company Virginia Acts of Assembly - 2001 Special Session I  (see pages 10 - 12 for Add back Provisions involving Related - Party intangibles expenses and interest) Click on Rulings of the tax commissioner and choose PD 03-73 for a Ruling on Intercompany license fees and interest