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Full-Text Articles in Taxation-State and Local

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On October 30, 2017, the General Assembly of Pennsylvania passed an act that repealed the state’s fireworks law, which had prohibited the sale of most fireworks to Pennsylvanian consumers for nearly 80 years.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 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.


A Complete Property Right Amendment, John H. Ryskamp Oct 2006

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.


Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor Sep 2005

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.


Taxation, Craig D. Bell Nov 2003

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.


Ogallala Ground Water, Morton W. Bittinger Jun 1983

Ogallala Ground Water, Morton W. Bittinger

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.


Powers Of The State Of Kentucky In Implementing An Effluent Tax As A Part Of An Interstate Ohio River Basin Water Pollution Control Program, Anita L. Morse, Edward Zeigler Sep 1974

Powers Of The State Of Kentucky In Implementing An Effluent Tax As A Part Of An Interstate Ohio River Basin Water Pollution Control Program, Anita L. Morse, Edward Zeigler

KWRRI Research Reports

This report is intended to set forth some of the problems and solutions involved in financing and regulating water quality control. The purpose is to record some of the major problems confronting those who legislate water quality, those who espouse technological answers, and those who see the problem in terms of economic solutions. The limits placed by political and institutional constraints on solutions to these problems are frequently not understandable.

Within this report are contained separate investigations: a study of federal-interstate relations and the interstate compact; a study of Kentucky's common law approach to water rights; a study of financing …