With all 50 states plus the District of Columbia delivered to you via the internet, All States Tax Guide provides concise state-by-state summaries of taxes with citations to official materials.
Multistate Taxation (Interstate Activities) Editorial Explanation Income Taxes Sales, Use, Receipts, And Similar Taxes Property Taxes The Multistate Tax Compact Multistate Tax Commission Regulations Multistate Tax Commission Resolutions Multistate Tax Compact Mtc And Other Multistate Agreements Proposed Model Acts Federal Laws On State Taxation Proposed Federal Laws On State Taxation U.S. Supreme Court Docket
All 50 States and District of Columbia Overview Your Business And Tax Problems Specific Taxes Outlined
Income Taxes Income Taxes Nature Of Tax Constitutionality Power To Levy Income Taxes Taxable Persons Nexus Or Minimum Taxable Activity Within The State Basis Of Tax Gross Income Deductions Gain Or Loss On Disposition Of Capital Assets Accounting Year And Methods Allocation And Apportionment Of Income Mtc Regulations-State Rules On Allocation And Apportionment Personal Exemptions -- Credit Against Net Income Credits Against Tax Tax Rates Returns Records Assessment Payment Collection Liens Correction Of Assessment -- Appeals Refunds -- Credits Estates And Trusts Partners Limited Liability Companies
Sales, Use, Receipts, And Similar Taxes Introduction Constitutional Powers And Rights Specific Persons And Businesses Taxable Transactions Exemptions Interstate And Extraterritorial Transactions Subjects Of Sales And Uses Basis And Measure Of Tax Accounting Methods And Periods Rates Of Tax Credits Against Tax Administration And Enforcement License -- Registration Reports Or Returns Records Examination And Investigation Assessment Payment Collection Of Tax By Sellers Collection Of Tax By State Penalties Revision And Review Refund And Credit Tax Avoidance And Tax-Saving Methods
Property Taxes Introduction Constitutional Principles Persons Taxable Taxable Property Exempt Property Place (Situs) Where Property Can Be Taxed Property In Interstate And Foreign Commerce Assessment And Valuation Procedures Remedies Of Taxpayer Tax Payments And Collections