LAW 924 - State and Local Taxation

Unit(s): 2 to 3

This course examines the fundamentals of state and local taxation with emphasis on federal constitutional and statutory limitations on the power of states to impose various taxes. The course will focus on principles of corporate and personal income taxation but will also provide an introduction to other taxes levied at the state and local level, including sales and use taxes and property tax. While the course will provide an overview of state and local taxes across the United States, we will refer to California taxation for a reference point and a base from which to compare the laws of other jurisdictions.

Restriction: College restricted to School of Law
School of Law