Equitable Tolling in State and Local Tax Cases

Tax statutes, like statutes of all kinds, frequently prescribe dates or times by which actions are to be taken. If the actor – either the taxpayer or the state or local revenue authority – fails to act by the specified date or time, the actor sometimes can be rescued by any of several legal and equitable mechanisms. This installment of Interpretation Matters addresses one of those mechanisms: the doctrine of equitable tolling

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Year of publication:	2011
Authors:	Johnson, Steve R.
Publisher:	[S.l.] : SSRN
Subject:	Gemeindesteuer \| Local tax \| Ländersteuer \| State tax \| Maut \| Road pricing

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Extent:	1 Online-Ressource (4 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, p. 917, June 15, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 28, 2011 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014176119