STATE AND LOCAL TAXATION
(LAWN-8016) - 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.

Prerequisites:
Income Taxation I (LAWN-4001) 
or
Federal Income Taxation (LAWN-8001) 
or
Introduction to Income Taxation (LAWN-1010) 
or
Income Taxation Intensive (LAWN-4099) 
or
(^LLS-Tax-Program-Waiver)