25 J. St. Tax'n 1 (2006-2007)

handle is hein.journals/jrnsttax25 and id is 1 raw text is: t~~AiAW LEPfluJ>
Vol. 25, No. 1 November-December 2006
Contents
COLUMNS
Nexus News
By Maryann Gall and Laura Kulwicki
Apportionment Issues
By Michael Schadewald
Sales Tax Corner
By John Healy and Bruce Nelson
State of the States
By Brian Ertmer and Robert Sash
A Lawmaker's Guide to the State Tax Appeals Process:
Suggestions for Improvement
By Paul Frankel, Craig Fields and Amy Nogid
Model State Administrative Tax Tribunal Act (Exhibit A)
By Craig Fields; Garland Allen; and the Administrative Tribunal Task Force,
Committee on State and Local Taxation, Section of Taxation, American Bar Association
Survey of States' Tax Appeals Processes (Exhibit B)            41

FREQUENTLY ASKED
MULTISTATE TAx QUESTIONS   43
ACTIVITIES CREATING
FRANCHISE OR INCOME
TAX NEXUS: QUALIFICATIONS
TO Do BUSINESS/FILING
REQUIREMENTS                45

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