Mar 28, 2024  
2011-2012 Law Catalog 
    
2011-2012 Law Catalog [ARCHIVED BULLETIN]

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LAW 2943 - State and Local Taxation


The course examines various forms of state and local taxation, including the local taxation of real property, taxes levied on real and personal property, sales, gross receipts, gifts, estates, inheritances, and personal and business income (including franchise taxes); federal and state constitutional provisions limiting the legislative ability of states and municipalities to tax interstate, international and intrastate transactions, property and income; the problem of multiple taxation, including relevant federal and state enactments and interstate agreements; audits and appeals; and recent attempts to limit the taxing and spending powers of various states. The provisions of New York state tax law are used as a case study; however, students are allowed to select for assignment and testing the laws and regulations of any state in the nation. An approved paper may be submitted in lieu of a written examination.

Credits: 2





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