When conducting tax research, it is often easier to work with specialized tax loose-leaf services and databases than with more general legal databases. This is particularly true when researching state tax issues because state tax statutes may be located in various places throughout a state's code and because there is no uniformity between the ways different states handle tax administration and regulation. In addition, these specialized tax resources provide invaluable editorial content, annotations, and explanations, which are not available in the more general databases.
Georgetown subscribes to the following specialized state tax loose-leaf services and databases.
CCH's state tax reporters offer the full text of state and local tax laws, regulations, rulings, releases, court decisions and attorney general opinions.
For state taxation, choose "State & Local" in the "Practice Area" drop down menu on the left of the screen.
- State and Local Tax Service, RIA. [KF6750.A6 S7]
Provides coverage of state and local taxes for all fifty-one jurisdictions. Contains state and local laws, regulations, cases, rulings, selected forms, editorial explanations, court annotations and agency decisions. Print subscription was cancelled in 2007. Contains the full-text of all state supreme and appellate court tax cases 1950-2007; attorney general opinions; primary and secondary rulings 1988-2007; state administrative cases 1980-2007; and federal court cases dealing with state issues 1860-2007. Also available electronically through Checkpoint.
- Multistate Corporate Income Tax Guide, CCH.
This service, which is available electronically through Cheetah, features corporate income-based research for all 50 states and the District of Columbia. Includes case annotations and the full text of laws, regulations, court decisions and other administrative decisions.
- Multistate Property Tax Guide, CCH.
This service, which is available electronically through Cheetah, features property tax materials for all 50 states and the District of Columbia. Includes case annotations and the full text of laws, regulations, court decisions and other administrative decisions.
- Multistate Corporate Tax Guide, Panel. [KF6755.A15 M85]