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Full-Text Articles in Taxation-State and Local

Don't Ban The Bars: Why The South Carolina General Assembly Should Decline To Adopt A Revenue Requirement For Liquor Licenses, C. William Bootle Ii Jul 2022

Don't Ban The Bars: Why The South Carolina General Assembly Should Decline To Adopt A Revenue Requirement For Liquor Licenses, C. William Bootle Ii

South Carolina Law Review

No abstract provided.


The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus Apr 2019

The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus

Dickinson Law Review (2017-Present)

On October 30, 2017, the General Assembly of Pennsylvania passed an act that repealed the state’s fireworks law, which had prohibited the sale of most fireworks to Pennsylvanian consumers for nearly 80 years. The law’s replacement generally permits Pennsylvanians over 18 years old to purchase, possess, and use “Consumer Fireworks.” Bottle rockets, firecrackers, Roman candles, and aerial shells are now available to amateur celebrants for holidays like Independence Day and New Year’s Eve. The law also regulates a category of larger “Display Fireworks,” sets standards for fireworks vendors, and introduces a 12-percent excise tax on fireworks sales that serves to …


Taxation, Craig D. Bell Nov 2017

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws

affecting Virginia state and local taxation. Each section covers

legislative activity, judicial decisions, and selected opinions or

pronouncements from the Virginia Tax Department (the "Tax

Department") and the Virginia Attorney General over the past

year.


Taxation, Craig D. Bell Nov 2013

Taxation, Craig D. Bell

University of Richmond Law Review

The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that will most likely impact those practitioners. This article does not, however, discuss many of the numerous technical legislative changes to title 58.1 of the Virginia Code, which covers taxation.


Taxation, Craig D. Bell Nov 2012

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


Taxation, Craig D. Bell Nov 2009

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


Taxation, Craig D. Bell Nov 2007

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant developments in the law affect-ing Virginia taxation. Each section covers recent legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. The overall purpose ofthis article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on their practices. This article will not, however, discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.


Taxation, Craig D. Bell Nov 2003

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


Taxation, Wendel B. Turner Jan 1984

Taxation, Wendel B. Turner

West Virginia Law Review

No abstract provided.


Taxation, Charles D. Dunbar Apr 1983

Taxation, Charles D. Dunbar

West Virginia Law Review

No abstract provided.


Survey Of Developments In West Virginia Law: 1980 Dec 1980

Survey Of Developments In West Virginia Law: 1980

West Virginia Law Review

No abstract provided.


Recent Developments Jan 1978

Recent Developments

American Indian Law Review

No abstract provided.