Equitable Tolling in State and Local Tax Cases
Steve R. Johnson
Florida State University - College of Law
June 15, 2009
State Tax Notes, Vol. 52, No. 917, 2009
Tax statutes, like statutes of all kinds, frequently prescribe dates or times by which actions are to be taken. If the actor – either the taxpayer or the state or local revenue authority – fails to act by the specified date or time, the actor sometimes can be rescued by any of several legal and equitable mechanisms. This installment of “Interpretation Matters” addresses one of those mechanisms: the doctrine of equitable tolling.
Number of Pages in PDF File: 11Accepted Paper Series
Date posted: September 18, 2009
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