June 12, 2012
Johnson: ALJs in State & Local Tax Cases: To Whom Is Deference Due?
Steve R. Johnson (Florida State), ALJs in State-Local Tax Cases: To Whom Is Deference Due?, 64 State Tax Notes 785 (June 11, 2012):
Steve R. Johnson writes about a Nevada sales tax case in which the state supreme court had to determine whether the tax department gave deference to an administrative law judge's conclusions and whether equitable tolling applied to the refund claims.
All Tax Analysts content is available through the LexisNexis® services.
TrackBack URL for this entry:
Listed below are links to weblogs that reference Johnson: ALJs in State & Local Tax Cases: To Whom Is Deference Due?: