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Commerce Clause, First Department: R.J. Reynolds Tobacco Company V. City Of New York Department Of Finance
Touro Law Review
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Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Survey: Taxation, Kathryn L. Moore
Law Faculty Scholarly Articles
Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.
There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …