I have an attorney who's looking for an article that he says he saw
somewhere in the last couple of years that is mostly a chart of federal
tax statutes that preempt state tax statutes. He does not recall the
title of the article or the publication, but he does recall that it was
only "a couple of pages" in length. The list would include ERISA, P.L.
86-272 and the Maritime Transportation Security Act of 2002, but he says
there were about twenty or so statutes, and some were pretty obscure.
We have searched Wexis, BNA, CCH, Tax Analysts, and even Google with no
luck. The closest I found was Congressional testimony in a State Tax
Today article (2007 STT 213-5), but this is not what he was looking for.
If anyone happens to recall seeing this article and can help us figure
out where and when it was, or better yet, has it and can send me a copy,
I would be greatful.
Thank you,
William C. Mattingly
Louisville Library Manager
Greenebaum Doll & McDonald PLLC
3500 National City Tower
101 S. 5th Street
Louisville, KY 40202-3197
Phone: 502-587-3548
Fax: 502-540-2231
wcm@gdm.com
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