201300167-I

The fact that the Internal Revenue Code has not been enacted into positive law does not mean that the tax laws have no effect on state residents. It does not render the underlying enactment invalid or unenforceable.

Decision Date: 
2013-11-27 00:00:00
Tags: 
Hearing
PDF File: 
PDF icon DECISIONS_INDIV_2013_201300167-i.pdf
Category: 
Individual Income Tax