Article

Tax Dispute Survival Guide Part 2: Exploring the “SALT” Mine

American Bar Association
by Aaron Johnson
January 18, 2024

Summary

  • Learn how to navigate state and local taxes (SALT)—a complex system in the United States with unique codes, agencies, and courts across states and cities, collecting almost $2 trillion.
  • Key considerations include identifying the taxing jurisdiction, understanding the stage of the process, and recognizing the type of tax dispute.
  • It is important to meet response deadlines and distinguish between different taxes and dispute types.

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