Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Keyword
-
- State taxation (4)
- Interstate commerce (3)
- Due process (2)
- Adjudication (1)
- Administrative Procedure Act (1)
-
- Adoption (1)
- Alaska Native Allotment Act (1)
- Alaska natives (1)
- Allotments (1)
- Business (1)
- Cady v. Morton (1)
- Cigarette and personal property tax (1)
- Civil rights (1)
- Coal leases (1)
- Commerce clause (1)
- Corporations (1)
- Criminal law (1)
- Crow Indian Reservation (1)
- Environmental organizations (1)
- Equal protection (1)
- Fisher v. District Court (1)
- Graduated (1)
- Haymond v. Scheer (1)
- Howlett v. Salish & Kootenai Tribes (1)
- Illinois Constitution (1)
- Imports (1)
- Income taxation (1)
- Indian Civil Rights Act (1)
- Indian Water Rights (1)
- Indian allottees (1)
- Publication
- Publication Type
Articles 1 - 13 of 13
Full-Text Articles in Taxation-State and Local
State And Local Taxation, L.O. Buckland, Gary B. Andrews
State And Local Taxation, L.O. Buckland, Gary B. Andrews
Mercer Law Review
This survey covers the cases decided over the past two years, since the state and local tax section was omitted in the last annual survey. The principal activity during this period concerned ad valorem taxation, but the nature of many of these cases permits them to be noted in summary fashion. If this and previous surveys are any indication, the concern of property owners over rising ad valorem taxes is more likely to be aired in court than their concern over any other form of taxation.
As in previous surveys, this review divides the cases into the major tax areas …
State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein
State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein
Vanderbilt Law Review
Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Vanderbilt Law Review
The editors of this symposium have asked me for a brief account of the contributions of Professor Hartman's published writings in the field of state and local taxation. In fairness, those contributions cannot be accounted in brief; what follows is more of a bibliography, and an appreciation...
As a final example of Hartman's concern for institutional relationships in tax policy, mention should be made of the 1959 piece on municipal income taxation.' Here, Hartman has changed lenses on his microscope and examines not the relationship between the nation and the states but that between the states and the cities. His …
"Solicitation" And "Delivery" Under Public Law 86-272: An Uncharted Course, Paul J. Hartman
"Solicitation" And "Delivery" Under Public Law 86-272: An Uncharted Course, Paul J. Hartman
Vanderbilt Law Review
In 1959, in response to pressure from multistate business and over the protest of state tax authorities and others, Congress passed Public Law 86-272 limiting the power of state and local governments to tax net income derived from interstate commerce.' The provisions of Public Law 86-272, briefly stated, prohibit state or local governments from imposing net income taxes on sellers of tangible personal property whose business activities in the state are limited to one or more of the following:. solicitation of orders for sales of tangible personal property by the seller or his own representative when the orders are sent …
Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Vanderbilt Law Review
In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …
Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar
Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar
Vanderbilt Law Review
Validly due and payable state and local taxes often go unpaid because the absent tax debtor chooses not to pay voluntarily and has no assets from which the tax debt can be collected in the taxing state. He often has assets elsewhere, but they may be difficult for the tax creditor to discover and to reach.
Only a few years ago out-of-state assets could not be reached at all, nor could the tax debtor himself be reached except within the taxing state, in its own courts, and by its own legal processes. Formerly, no state would use its law or …
State Taxation Of Interstate Business And The Supreme Court, 1974 Term: Standard Pressed Steel And Colonial Pipeline, Walter Hellerstein
State Taxation Of Interstate Business And The Supreme Court, 1974 Term: Standard Pressed Steel And Colonial Pipeline, Walter Hellerstein
Scholarly Works
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted probable jurisdiction in two cases raising issues of central importance with respect to state tax power over interstate business. Standard Pressed Steel Co. v. Department of Revenue presented critical questions concerning due process and commerce clause limitations on a state's power to impose an unapportioned gross receipts tax on an interstate vendor; Colonial Pipeline Co. v. Traigle posed the recurring and unresolved question of the scope and vitality of the doctrine that the “privilege” of doing interstate business is immune from …
Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians
American Indian Law Review
No abstract provided.
Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., Edward J. Buechel
Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., Edward J. Buechel
Kentucky Law Journal
No abstract provided.
Special Purpose Taxation Districts: Coming Or Going?, John E. Juergensmeyer
Special Purpose Taxation Districts: Coming Or Going?, John E. Juergensmeyer
University of Richmond Law Review
Special purpose taxing districts, as an instrument of local government, have been widely criticized and commonly blamed for many of the problems of "urban sprawl." However, despite repeated and extensive criticism, and continual attempts to limit and restrict them, special purpose districts have expanded in number and function.
Michelin Tire Corp. V. Wages: Enhanced State Power To Tax Imports, Walter Hellerstein
Michelin Tire Corp. V. Wages: Enhanced State Power To Tax Imports, Walter Hellerstein
Scholarly Works
In Michelin Tire Corp. v. Wages, the Supreme Court abandoned a century of precedent in holding that the Import-Export Clause does not bar a state from imposing a nondiscriminatory ad valorem property tax on imported goods. The provision forbidding the states from laying "any Imposts or Duties on Imports or Exports" was never intended to prohibit such a levy, the Court now tells us, and the case first suggesting that it did, Low v. Austin, was "wrong decided." Over a mild protest of Mr. Justice White, the Court thus obviated any examination of the principal issue the parties …
The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson
The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson
Cleveland State Law Review
This note will explore some of the major provisions of the Michigan Single Business Tax Act (SBTA), focusing upon those areas Michigan has treated in a manner different from that of other states. Initially, the various types of state business taxes will be introduced. Each tax's strengths and weaknesses will be explored so that the SBTA can be evaluated in relation to the other types of taxes the Michigan legislature might have chosen. Next, the note will address the problem of the allocation of income of multistate businesses. There are also the questions of how to define "taxable income" and …
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
Maryland Law Review
No abstract provided.