Law 931 State and Local Tax
Credits: 2 - 32
This course provides an introduction to the fundamentals of state and local taxation, a subject that has become increasingly important as the economy has expanded across state lines and state and local governments have sought new ways to finance government. The course will focus primarily on the constitutional limitations on state and local taxation and the recent Supreme Court decisions in the area. It will also include coverage of the states' various approaches to the taxation of corporate income. The course will generally be offered every other spring.