Law 794: State and Local Taxation
The knowledge base from this course will provide students with the ability to understand and identify significant, recurring state and local tax (“SALT”) issues faced by taxpayers, their representatives and government agencies. These issues will be viewed through constitutional lenses, including the Commerce Clause, Equal Protection and Due Process. As a result, students will be able to analyze the constitutional base for each type of tax; address calculation and apportionment issues; analyze the strengths and weaknesses of significant legal and audit issues; and assess the logic and strength of challenges to tax assessments.
Prerequisites: None. Constitution Law I is recommended but not required. Coursework in Federal Taxation is not necessary.
Evaluation: There will be a take-home final examination in essay format.