States warned against using "bait-and-switch" tactics in denying refunds of unconstitutionally collected taxes.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1998. The length of the article is 743 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The US Supreme Court in Newsweek, Inc. v. Florida Department of Revenue followed precedent when it held that the State of Florida could not refuse to refund taxes unconstitutionally collected because its administrative procedures were not followed. Newsweek claimed sales tax refunds after the particular tax was found to be unconstitutional but did not follow Florida's pre-deprivation remedies. Due process was not afforded Newsweek because of the interaction of those remedies with a refund statute which resulted in a bait-and-switch situation.

Citation Details
Title: States warned against using "bait-and-switch" tactics in denying refunds of unconstitutionally collected taxes.
Author: Glenn D. Todd
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n6 Page: 397(1)

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