Constitutional Authorities Under Which Congress Regulates State Taxation.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Contributor:

Library of Congress. Congressional Research Service. Resources, Science, and Industry Division.

Language:

English

Subjects (All):

United States. Congress--Powers and duties.

United States.

United States. Congress.

Constitutional law.

Federal government.

Taxation, State.

Physical Description:

1 online resource (1 online resource (15 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2015.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Examines constitutional authorities and limitations regarding Congressional regulation of State taxation, including examples of where Congress has appeared to act under each authority. Discusses the Commerce Clause, Supremacy Clause and similar provisions, Tenth Amendment, Spending Clause, Import-Export Clause, and Tonnage Clause.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Feb. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Constitutional Authorities Under Which Congress Regulates State Taxation

Access Restriction:

Restricted for use by site license.