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

MoreLess

Year of publication:	2009
Authors:	Johnson, Steve R.
Publisher:	[S.l.] : SSRN
Subject:	Gemeindesteuer \| Local tax \| Ländersteuer \| State tax \| Maut \| Road pricing

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 52, No. 917, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 15, 2009 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014203986