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Lessons from the Maryland Tax Court: Is the Fair Relation Test Having Its Moment?

UnknownAug 28, 2026(3 days ago)

Lessons from the Maryland Tax Court: Is the Fair Relation Test Having Its Moment?

The U.S. Supreme Court’s seminal decision in Complete Auto Transit provides that a state tax satisfies the requirements of the Dormant Commerce Clause if the tax... By: Akerman LLP - SALT Insights

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