When it comes to state and local tax disputes, practice and procedure issues take on much more significance than at the federal level, where all the rules are much more clearly spelled out and where there is one jurisdiction with which to deal. At the state and local level, the potential pitfalls are myriad and only by carefully considering each jurisdiction's rules, regulations and statutes can those traps be avoided.
CCH's U.S. Master State Tax Practice and Procedure Guide is a one-of-a-kind, quick reference resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing succinct, easy-to-read multistate overviews, plain-English explanations and quick-glance charts detailing practice and procedure rules for all 50 states and the District of Columbia.
The Guide's presentation is concise and organized uniformly from state to state, so that information can be found quickly and easily. Charts in the Guide give a 51-jurisdiction overview of tax payments (electronic, credit card, and installment), penalties and interest (including abatement and rates on underpayments and overpayments), taxpayer rights and responsibilities, managed audits, statutes of limitations, and whole dollar reporting. Also provided is helpful chart listing state taxing authority contacts.
CCH's U.S. Master State Tax Practice and Procedure Guide's comprehensive coverage includes: • return filing and payment of tax • collection of tax • interest and penalties. • audit issues, including managed audits • record maintenance and production • other liable parties • taxpayer rights and remedies, and more!
Helpful features include:
- listing of federal constitutional provisions that affect all states taxing power
- listing of the state's constitutional provisions that affect its taxing power
- catalog of the state's statutory provisions by tax type
- visual aids, including enforcement agency org charts
The U.S. Master State Tax Practice and Procedure Guide will help practitioners navigate through the often complex and unclear waters of state tax audits and litigation, helping to answer key questions, such as:
- What notification is given to taxpayers in particular dispute situations?
- When does the clock start ticking?
- Can the clock be extended?
- Who has jurisdiction over the case?
- What must be filed?
- Where is the record made?
- What is the order of the appeals process?
- Does any stage in the appeals process involve trial de novo?
- Are the initial levels of appeal with hearing officers who work for the department of revenue?
- Who has the authority to settle your case?
The U.S. Master State Tax Practice and Procedure Guide's concise and practical desk-reference format makes it the perfect complement to CCH's comprehensive state tax subscription services, providing busy professionals with an annual snapshot of practice and procedure rules they'll need to refer throughout the year. It is a "must have" reference for all professionals who deal with the complexities of state tax audits and litigation. Those professionals who only occasionally deal with state tax practice issues will enjoy this attractively-priced handy guide. And those "in the thick" of state tax disputes will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service.
