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Your search keyword '"Sonnier, Blaise M."' showing total 3 results
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3 results on '"Sonnier, Blaise M."'

1. SALT Block: Statutory Construction--Words Do Matter

Author

Sonnier, Blaise M.

Subjects
Homestead law -- Evaluation, Transfer taxes -- Laws, regulations and rules, State taxation -- Laws, regulations and rules, Local taxation -- Laws, regulations and rules, Corporate distributions -- Taxation -- Laws, regulations and rules, Commercial leases -- Laws, regulations and rules, Personal property -- Taxation -- Laws, regulations and rules, Privileges and immunities -- Laws, regulations and rules, Property tax -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business
Abstract

I. Introduction This issue of SALT Block reviews four recent state supreme court decisions interpreting state tax law provisions. The focus of the column is that the meaning of tax [...]

Published
2024

2. Restrictions on State Taxation.

Author

Sonnier, Blaise M.

Subjects
State taxation -- Laws, regulations and rules, Local taxation -- Laws, regulations and rules, Taxing power -- Laws, regulations and rules, Use tax -- Laws, regulations and rules, Sales tax -- Laws, regulations and rules, Telecommuting -- Laws, regulations and rules -- Taxation, Income tax -- Laws, regulations and rules, Government regulation, Telecommuting
Abstract

I. Introduction This issue of SALT Block reviews three recent state supreme court decisions relating to the limitations imposed on state and local governments to tax by the Supremacy Clause, [...]

Published
2024

3. The Constitutional Trio: Internal Consistency, Nexus, and Apportionment.

Author

Sonnier, Blaise M.

Subjects
Local taxation -- Laws, regulations and rules, State taxation -- Laws, regulations and rules, Excise tax -- Laws, regulations and rules, Domicile in taxation -- Laws, regulations and rules, Motor vehicles -- Taxation -- Laws, regulations and rules, Tax assessment -- Laws, regulations and rules, Income tax -- Laws, regulations and rules, Interstate commerce -- Laws, regulations and rules, Property tax -- Laws, regulations and rules, Government regulation, United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)
Abstract

I. Introduction This issue of SALT Block reviews two recent state supreme court decisions relating to the limitations imposed on state and local governments to tax by the Commerce Clause [...]

Published
2024

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