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Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) Volume 29, Number 4, July 2019 PROCEDURE Ladders Out of Chaos: State Constitutional Limitations on State and Local Taxes Taxpayers should not underestimate state constitutional limitations as they can provide sound bases for contesting the validity or application of a state and local tax. By CHARLIE KEARNS, MARIA TODOROVA AND JUSTIN STONE CHARLIE KEARNS is a Partner in the Washington, D.C. office of Eversheds Sutherland (US) LLP, MARIA TODOROVA is a Partner in the firm's Atlanta office, and JUSTIN STONE is an associate in the firm's New York City office. Over the last several years, state and local governments and tax administrators have aggressively expanded their taxation of multijurisdictional businesses. And given the ever-increasing financial risks associated with that expansion, taxpayers should consider every available option in challenging unauthorized expansions of the tax law. Some of the more fr...