Portland-State-University 2024-2025 Bulletin

MTax 535 State and Local Taxation

Overview of taxes imposed at state and local level; taxes imposed on corporations and pass-through entities, conformity to the Internal Revenue Code, methods of reporting; allocation and apportionment; nexus; sales and use taxes; business and nonbusiness income; property taxes; exemptions; tax credits and incentives.

Credits

4

Prerequisite

MTax 525
  • Up one level
  • 500