State and Local Taxation

3 units

This course provides an in-depth overview of the state and local taxation of businesses and individuals. Topics include state corporation income taxes, franchise taxes, state sales and use taxes, real and personal property taxes, and state and local personal income taxes. The course also includes a survey of common state and local tax procedures, and state and local tax related constitutional issues. [Any Non-Tax LL.M. Student interested in taking this course must receive special permission, and will receive a letter grade which will not calculate into their JD GPA. See Registrar/Forms: Permission for a Non-LL.M. Tax Student to Take Graduate Tax Course.]