Levin College of Law
⇠ Back to Courses Overview

State and Local Taxation

Course Number: LAW 7650 Credits: 2

The goal of the course is to introduce the panoply of taxes and fees imposed by state and local governments, with particular emphasis on the sales/use tax and the corporate income tax, and the federal and state constitutional provisions which must be considered. Topics included are: nature and purpose of the state taxation; comparison of property and excise taxes; uniformity of taxation; assessment and collection procedures; remedies available to taxpayers.