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Full-Text Articles in Law
Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Law Faculty Publications
As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance …
A Guide To Legal Research In Virginia, Joyce Manna Janto
A Guide To Legal Research In Virginia, Joyce Manna Janto
Law Faculty Publications
The primary goal of this new edition of A Guide to Legal Research in Virginia is to expand coverage in several chapters and to add a new chapter covering legal ethics materials. This edition also notes changes in the URLs for many Virginia government websites. Most of these changes are likely based on changes in administrations and technological upgrades. The researcher should be aware that there is a lack of consistency among Virginia government web addresses. Changes in the operation and coverage of the major legal databases are noted where appropriate. Today, Virginia practitioners have a wide variety of resources, …