Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
In the past few years, several states made their tax tribunals independent by separating them from their revenue departments. In this article, Craig B. Fields and Richard C. Call of Morrison & Foerster LLP in New York examine the Model State Administrative Tax Tribunal Act promulgated through the American Bar Association, discuss developments in states that have recently separated their tax tribunals from state revenue departments and compare these new state administrative appeals structures to the Model Act.
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