Let's Tame The Wild West Of State Tax Jurisprudence

Law360, New York (November 19, 2013, 5:42 PM EST) -- A recent Tenth Circuit opinion on the Tax Injunction Act demonstrates the broad reach of this federal law, and foreshadows the law's impact on the debate over the power of states to impose tax obligations on businesses that have little or no contact with a state.

The Tax Injunction Act, 28 U.S.C. 1341 ("TIA") says that the federal courts do not have jurisdiction to adjudicate controversies over the tax laws of a state as long as the taxing state provides a speedy and efficient remedy in its own court system. This rule applies to all state tax cases, even where the...

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