Cal Law Trends and Developments

Article Title

State and Local Taxes


The period covered by this survey saw a general increase in state taxes. Some new rules for the apportionment and allocation of income for purposes of the Bank and Corporation Tax Law became applicable as the Uniform Division of Income for Tax Purposes Act went into operation. The property tax field was, however, the most productive of case, constitutional and statutory developments.

This article does not purport to mention all the changes in the constitution and statutes or all cases decided during the period covered by the survey. Rather, it is an attempt on a selective basis to call attention to what are believed to be some of the more significant developments.