STATE AND LOCAL TAXATION
(LAWN-4016) - 2 UNITS

Exploration of the principal types of taxes imposed by state and local governments, including income, corporate franchise, sales and use, property, and transfer taxes, the apportionment of taxes on interstate and foreign commerce, and constitutional limitations on state and local taxation.

Tax LLM Course  

Prerequisites:
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
LAW-4N99 
or
Income Taxation Intensive (LAWN-4099) 
or
LLS Tax Program Waiver