LEGAL PRINCIPLES IN STATE TAXATION - DO YOU KNOW THEM?

Last week I attended the Treasures in the Attic-Tried and True Legal Principles in SALT session at the Paul J. Hartman State and Local Tax Forum presented by Janette Lohman and Brian Kirkell. I found the session very interesting and wondered if all state tax practitioners really know or understand how to use the legal principles that were discussed. Here is a list of the principles that were mentioned and can be used to defend your company or client.

  1. Manifest Injustice
  2. Equitable Estoppel
  3. Statute of Limitations
  4. Equitable Tolling
  5. Equitable Recoupment
  6. Collateral Estoppel
  7. Statutory Rules of Construction (Canons of Construction)
  8. Burden of Proof
  9. Regulations Cannot Expand the Reach of a Statute
  10. Retroactive Changes
  11. Doctrine of Consistency
  12. Laches
  13. Conformity