Equitable Tolling in State and Local Tax Cases

Johnson, Steve R.

Abstract

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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

Abstract:
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: 11

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Date posted: September 18, 2009

Suggested Citation

Johnson, Steve R., Equitable Tolling in State and Local Tax Cases (June 15, 2009). State Tax Notes, Vol. 52, No. 917, 2009. Available at SSRN: http://ssrn.com/abstract=1474056

Contact Information

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