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STATE AND LOCAL TAXES 1137 Tax Lawyer, Vol. 54, No. 4 STATE AND LOCAL TAXES SUBMITTED BY THE COMMITTEE ON STATE AND LOCAL TAXES: BRUCE JOHNSON, COMMITTEE CHAIR; SYLVIA GASPAR, SUBCOMMITEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Income and Franchise Tax Alabama. 2000 Ala. Acts 211 enacts the Alabama Business Entities Conversiio and Merger Act, effective October 1, 2000, which permits cross-business entity or “junction box” mergers or conversions. Connecticut. 2000 Conn. Acts 170, section 25...