Chevron Deference to State Tax Agencies
4 Pages Posted: 15 Aug 2011
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: 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
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