Overview
Stephen Kranz and Diann Smith were noted as authors of a blog post questioning whether Michigan’s retroactive repeal of the Multistate Tax Compact to January 1, 2008, means the state participated in now-unauthorized interstate audits conducted on its behalf by the MTC in the intervening years. The post said that while the constitutional questions raised by Michigan’s repeal of the compact are important, “We think it is equally as important to consider whether the repeal compromises the validity of prior interstate audit assessments authorized pursuant to the Compact.”
