Nevada CPA

Courses

Transaction Tax Executive Fiat

Description:

Many state executive agencies are usurping the legislative department function to increase the transaction tax base. Such practices usually involve executive department action to impermissibly expand the definition of tangible personal property beyond the meaning of corporeal movable property. This webcast uses a particular example involving the Arizona Department of Revenue to exhibit this problem.

 

Syllabus

Lesson 1.

Introduction

Lesson 2.

Constitutional Infirmities

            Separation of Powers Doctrine

                        Due Process

                        Executive Fiat

Lesson 3.

Intangible-Tangible Distinctions

Lesson 4

Consequential-Inconsequential Distinctions

Lesson 5.

Arizona Department of Revenue Administrative Regulation A.A.C. R15-5-150

Lesson 6

Arizona Department of Revenue Administrative Ruling TPR 90-2

Lesson 7

Conclusion

 

**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.


Course Details

Date & Time:

Friday, October 13, 2017

6:00am – 9:00am

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Location:

Online

Vendor:

ACPEN

Field of Study:

Taxation

CPE Credit:

3 hours CPE credit

Instructor(s)

Registration for this event has passed.

Course Pricing

Member Fee

Applicable if you are a NVCPA member in good standing.

$99.00
Non-Member Fee

Applicable if you are not a NVCPA member.

$99.00
Your Price $99.00

Instructors

David Jenkins

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