Courses 2024 - 2025
LAW T 534
State And Local Taxation
Credits:
4
A survey of taxes generally imposed by state and local governments, including income taxes, property taxes, and a variety of excise taxes (including sales and use taxes and gross receipts taxes like those effective in Washington State). Limitations on the power of states to tax will also be covered. These include Commerce Clause limitations such as a requirement of "nexus" with the taxpayer and the transaction, a requirement of fair apportionment, and the rule against discrimination. Other restraints include Import-Export Clause protection, equal protection of laws, uniformity requirements, due process and Public Law 86-272 applicable to income taxes. The course is generally national in scope, although Washington's gross receipts tax will receive some attention as illustrative of privilege excises. Prerequisites: Introduction to Individual Income Taxation.
Winter,
4 Credit(s)
Course Sections and Instructors
| Instructor(s) |
Edwards, Scott
, Mahon, Robert
, Swanson II, Gerald
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Winter |
Edwards
Mahon
Swanson II
|
|
A 16790 Tax
B 16791 JD
C 16792 MJ
D 16793 MJ-China
|
Exam
03/17/25
8:30 AM
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Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
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Submit a Course Request: Section
A
B
C
D
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