Walter Hellerstein
Published: 1994
Total Pages:
Get eBook
" ... considers the federal limitations on state taxation. While each state tax is unique, they all are subject to certain limitations imposed by the United States Constitution and federal statutes. This portfolio considers the restraints on state taxation imposed by the Import-export, Commerce, Due Process, Equal Protection, Privileges and Immunities, and Supremacy Clauses, and by the First Amendment.