Law 794: State and Local Taxation

The knowledge base from this course will provide the student with the ability to understand and identify significant, recurring state and local tax ("salt") issues faced by taxpayers, their representatives and governmental agencies.  As a result, the student will be able to analyze the constitutional base for each type of tax; address calculation and apportionment issues; analyze the strengths and weaknesses of significant legal and audit issues; and assess the logic of challenges to tax assessments.