Retroactive Tax Legislation Undermines The Rule Of Law

By Douglas L. Lindholm, The Council on State Taxation | March 27, 2017, 12:12 PM EDT

One of the most important tax issues of the day is currently pending before the United States Supreme Court: When is retroactive tax legislation so patently unfair that it violates the due process clause of the U.S. Constitution? Taxpayers in two state tax cases, Dot Foods Inc. v. Wash. Department of Revenue; and Sonoco Products Company, et. al., v. Michigan Department of Treasury[1] are asking the U.S. Supreme Court to review state court decisions upholding the constitutionality of retroactive tax legislation enacted after (and effectively reversing)...

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