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Fall 2021
5259 State & Local Taxation - CHADHA- 27102

Professor(s): Jay Chadha (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 6:00p-8:00p  TH  Location: 4  BLB

Course Outline: This course will be an overview of the general issues involved in state and local taxation (income, franchise, sales and use, and property), including (1) constitutional limitations on a state’s ability to impose a tax on certain types of taxpayers and categories of income; (2) issues with respect to multistate income taxation, and (3) non-income based taxes (sales/use taxes, ad valorem taxes, franchise and other capital based taxes, etc.). We will also review procedure as it applies to state and local taxes.
Weekly reading assignments in this course vary in length between 45-70+ pages, and therefore, there may be more reading than in a typical tax class. Students should keep in mind that such assignments may cover 3 to 4 cases on related topics.
Students should come to class prepared and ready to discuss the assignments. Students with active and thoughtful class participation may see their grades raised by one grade interval (B to B+). Students who do not participate or have frequent absences are subject to a lower grade adjustment of one grade interval (B to B-).

Course Syllabus:

Course Notes:   Whether this course will be distance education, or will have a physical room assigned, and if so the extent to which the instructor might use the room during the semester, is not determined at the time when registration initially opens for this course.  You may see contrary indications in the UH systems where you actually register for the course.  In other words, this course might be distance education with no use of a physical classroom. It might be the “HyFlex” mode in which some Law Center courses used a physical room during 2020-21. As we get closer to the start of the term/semester for this course, this course note will be updated as decisions are determined. The instructors will be involved in those decisions, but decisions about modalities may not be invariant throughout the term/semester or between now and when the course starts.

This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Federal Income Tax

First Day Assignments:

Final Exam Schedule: 12/09 6pm-8pm  215 TU2    

This course will have:

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election: Unavailable (Instructor Preference)

Course Materials (7/13/2021 6:38:43 PM)

No book required for this course