Chevron Deference to State Tax Agencies

4 Pages Posted: 15 Aug 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Abstract

The last installment of this column inaugurated a multi-installment project examining judicial doctrines of deference to interpretations and positions taken by state and local tax agencies. We noted that in the various states, these doctrines fall into about a half dozen categories.

This installment explores one of those categories. A major deference rule in federal administrative law (including tax law) emanates from the U.S. Supreme Court's famous Chevron case. This installment considers the extent to which Chevron and similar approaches are applied in state and local tax cases.

Suggested Citation

Johnson, Steve R., Chevron Deference to State Tax Agencies. State Tax Notes, Vol. 59, No. 4, 2011, FSU College of Law, Public Law Research Paper No. 522, Available at SSRN: https://ssrn.com/abstract=1908971

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
109
Abstract Views
736
Rank
451,035
PlumX Metrics