Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Texas (2)
- AB 182 (1)
- Alternative funding to bonds (1)
- Bonds (1)
- CAB voters (1)
-
- CABs (1)
- CDIAC (1)
- California Debt and Investment Advisory Commission (1)
- California education (1)
- California schools (1)
- Capital appreciation bonds (1)
- Capital financing (1)
- Capital project (1)
- Comptroller (1)
- Constitutional Law (1)
- Debt (1)
- Debt financing (1)
- Debt service (1)
- Defer payment (1)
- E-commerce (1)
- Fair share (1)
- Federal Taxation (1)
- Financing (1)
- Franchise tax (1)
- Franchise tax apportionment (1)
- General obligation bonds (1)
- HB 114 (1)
- Infrastructure (1)
- Intergenerational equity (1)
- Internet Sales (1)
Articles 1 - 13 of 13
Full-Text Articles in Taxation-State and Local
Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams
Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams
St. Mary's Law Journal
No abstract provided.
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
St. Mary's Law Journal
Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection.
South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the …
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
St. Mary's Law Journal
Abstract forthcoming
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
St. Mary's Law Journal
Abstract forthcoming
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
The Windfall Profit Tax - An Overview., Barry R. Miller, Dan G. Easley
St. Mary's Law Journal
Abstract Forthcoming.
The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza
The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza
St. Mary's Law Journal
Abstract Forthcoming.
Perfection Of A California Tax Lien., Lewis D. Wall
Perfection Of A California Tax Lien., Lewis D. Wall
St. Mary's Law Journal
Abstract Forthcoming.
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
St. Mary's Law Journal
Abstract Forthcoming.
The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy
St. Mary's Law Journal
Abstract Forthcoming.
The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer
St. Mary's Law Journal
Abstract Forthcoming.
The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke
The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke
St. Mary's Law Journal
Abstract Forthcoming.
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
St. Mary's Law Journal
Abstract Forthcoming.
A Surviving Joint Owner's Interest In Bank Account Is Not Taxable Under Tex. Tax., Anthony N. Deluccia Jr.
A Surviving Joint Owner's Interest In Bank Account Is Not Taxable Under Tex. Tax., Anthony N. Deluccia Jr.
St. Mary's Law Journal
Abstract Forthcoming.