5259 State & Local Taxation - CHADHA- 24777
Jay Chadha (ADJUNCT)
Course Areas: Taxation
Time: 7:30p-9:30p ThLocation:
Course Outline: This course is designed to introduce students to the field of state taxation. The course begins with a study of the Consitutional underpinnings governing the state's power to tax. We will explore the state's power to tax under the Due Process, Equal Prototection, and Commerce Clauses of the US Constitution and under similar provisions of state constitutions. The course then shifts and we will study various kinds of state taxes, namely, corporate and individual incomes taxes, sales/use taxes, ad valorem taxes, capital taxes, etc. We will also study state tax appeals systems.
Course Notes: This is an LL.M class, and JD students may register, if space is available. This class will dismiss at 9:15p.
Prerequisites: Yes Federal Income Tax
First Day Assignments:
Final Exam Schedule: 12/17 6-8pm
This course will have:
Satisfies Skills Course Requirement: No
Satisfies Senior Writing Requirement: No