PPT Slide
- state courts, or state laws, that deny taxpayers access to the courts, one assumes in order to protect state revenues as happened recently in Alabama.
- state legislatures or local governments that attempt to deny refunds of illegally collected taxes, thus requiring more litigation over refunds.
- state and local tax agencies that raise clearly ludicrous claims in litigation merely to stall the day when the state must stop collecting the tax, for example in the California county assessors lawsuit over assessment of software.