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Federal Limitations On State and Local Tax, 2025-2026 ed.
Description
The authors' analyses of cases relating to federal limitations on state and local taxing power examines relevant principles and their applications. The book covers overlapping commerce clause and due process clause protections, privileges and immunity clauses, equal protection clause, import-export clause. Property taxation of air transportation, mail order sales taxes, gross receipts taxes, highway taxes, and the power to tax.
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