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State erroneous income tax prepayment credits and non-rebate refund errors
- Source :
- Journal of State Taxation. Fall, 2017, Vol. 35 Issue 4, p19, 12 p.
- Publication Year :
- 2017
-
Abstract
- I. Introduction Verified income tax prepayment credits can become a non-rebate refund error when the taxing authority fails to timely and properly assail the validity of same. The courts characterize [...]
- Subjects :
- Errors (Mistakes) -- Remedies
Preemption (Legislative power) -- Laws, regulations and rules
Tax refunds -- Accounting and auditing -- Laws, regulations and rules
State taxation -- Accounting and auditing -- Laws, regulations and rules
Tax credits -- Accounting and auditing -- Laws, regulations and rules
Eminent domain (Law) -- Laws, regulations and rules
Income tax -- Accounting and auditing -- Laws, regulations and rules
Government regulation
Business, general
Business
Law
Internal Revenue Code (I.R.C. 7405)
United States Constitution (U.S. Const. amend. 5)
Subjects
Details
- Language :
- English
- ISSN :
- 07446713
- Volume :
- 35
- Issue :
- 4
- Database :
- Gale General OneFile
- Journal :
- Journal of State Taxation
- Publication Type :
- Periodical
- Accession number :
- edsgcl.505839765