Three Felonies a Day, a book by Harvey Silverglate,
argues that state and federal laws are so ubiquitous and ambiguous
that the average citizen commits three felonies a day. Meanwhile,
each of the 50 states has a constitution. Each constitution
contains ambiguous limitations on state authority to tax. In each
state, numerous taxes sit on the law books, each posing as a valid
exercise of taxing power. Just like unwary citizens trip over the
web of criminal laws, unwary legislators trip over ubiquitous and
ambiguous state constitutional limits on taxing authority.
Every taxpayer faced with a new tax, a burdensome old tax, or an
assessment should question the fundamental legality of that tax
under the state's constitution. In this 25-minute program, we will give you tools to
do that. We will use brook trout, litter, and fireworks as fun case
studies to show you how to analyze the serious tax liability facing
your company. Substantive topics will include:
