State Tax Snapshot: How Much Weight Should Informal Guidance From Tax Departments Receive?


Stephen Kranz, speaking at a D.C Bar State and Local Tax Series event, suggested concerning survey responses from state revenue departments on tax issues that this kind of information is published at the risk of creating law, and he asked whether there is any effort to either publish the names of the people who provide the responses or push responses at the highest level of the revenue departments. “There are responses in the survey that are not supported by law,” Mr. Kranz said, and asked whether a state’s position in the survey should be counted as authority. Read the full article