In this edition of A Pinch of SALT, Jeff Friedman, Pilar Mata and Mary Alexander examine the requirements and ramifications of states’ attempts to apply prospective-only remedies to unconstitutional taxes and explore why Maryland State Comptroller of the Treasury v. Wynne is not an appropriate case for prospective-only relief.
Read “Wynne-ing Isn’t Everything: Remedies for Unconstitutional Taxes,” reprinted with permission from the April 1, 2013 issue of State Tax Notes.