2023 Paul J. Hartman State and Local Tax Forum - McDermott Will & Emery

2023 Paul J. Hartman State and Local Tax Forum


Michael Hilkin and Diann Smith spoke at the 30th annual Paul J. Hartman State and Local Tax (SALT) Forum in Nashville, Tennessee. The Paul J. Hartman SALT Forum provides industry practitioners and state revenue employees the opportunity to participate in a quality forum exploring significant national developments and trends in state and local taxation. Michael and Diann presented on the session titled “‘Do the Due’: What To Do With Due Process” on October 24. The panel explained the fundamentals of due process concepts related to state tax issue. Their discussion included the requirements for proper notice, as well as how due process protects a taxpayer’s right to a remedy for an invalid tax. The session also covered unique due process concepts that can arise under state constitutions.

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