U.S. Master State Tax Practice And Procedure Guide (4th Edition)

Benefits And Features

 

Concise Presentation:

  • Organized uniformly from state to state, so that information can be found quickly and easily
  • Charts in the guide give a 51-jurisdiction overview of tax payments (electronic, credit card, and installment), penalties and interest (including abatement and rates on underpayments and overpayments), taxpayer rights and responsibilities, managed audits, statutes of limitations, and whole dollar reporting
  • Helpful chart listing state taxing authority contacts is also provided.

 

Comprehensive Coverage Includes:

  • Return filing and payment of tax
  • Collection of tax
  • Interest and penalties.
  • Audit issues, including managed audits
  • Record maintenance and production
  • Other liable parties
  • Taxpayer rights and remedies, and more!

 

Helpful Features Include:

  • Listing of federal constitutional provisions that affect all states taxing power
  • Listing of the state's constitutional provisions that affect its taxing power
  • Catalog of the state's statutory provisions by tax type
  • Visual aids, including enforcement agency org charts

 

Answers Key Questions, Such As:

  • What notification is given to taxpayers in particular dispute situations?
  • When does the clock start ticking?
  • Can the clock be extended?
  • Who has jurisdiction over the case?
  • What must be filed?
  • Where is the record made?
  • What is the order of the appeals process?
  • Does any stage in the appeals process involve trial de novo?
  • Are the initial levels of appeal with hearing officers who work for the department of revenue?
  • Who has the authority to settle your case?