Abstract

http://ssrn.com/abstract=1950793
 


 



Equitable Tolling in State and Local Tax Cases


Steve R. Johnson


Florida State University - College of Law

October 28, 2011

State Tax Notes, p. 917, June 15, 2009
FSU College of Law, Public Law Research Paper

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: 4

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Date posted: October 29, 2011  

Suggested Citation

Johnson, Steve R., Equitable Tolling in State and Local Tax Cases (October 28, 2011). State Tax Notes, p. 917, June 15, 2009; FSU College of Law, Public Law Research Paper . Available at SSRN: http://ssrn.com/abstract=1950793

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
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