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20 J. St. Tax'n i (2001-2002)

handle is hein.journals/jrnsttax20 and id is 1 raw text is: VOLUME 20, NUMBER 1 JOURNAL of STATE TAXATION Editor: James T. Collins Executive Director, Deloitte & Touche Multistate Tax Center at the University of Wisconsin-Milwaukee To start your subscription to Journal of State Taxation, call 1-800-638-8437 SUMMER 2001 EDITOR'S NOTE STATE TAXATION OF TRUSTS AND THEIR BENEFICIARIES WHEN THERE ARE MULTIPLE STATE CONTACTS Gamewell Gantt and John McGown, Jr. * STREAMLINING THE SALES AND USE TAX PROCESS Joanne K Leskowicz * STATE TAX REFORM AND INTERGOVERNMENTAL FISCAL RELATIONS: THE WEST VIRGINIA PROPOSAL Calvin A. Kent, Robin C. Capehart, and Dale W Steager • DOES THE FUEL TAX UNIFORMITY MODEL PROVIDE A FIX FOR SALES TAX? RobynnJ. Wilson * SALES AND USE OVERVIEW OF REPAIR AND MAINTENANCE Jennifer R. Jeannotte * STATISTICAL VERSUS NON- STATISTICAL SAMPLING IN SALES & USE TAX AUDITS MaryAnn Gavenda FREQUENTLY ASKED MULTISTATE TAX QUESTIONS PUBLICATION POLICIES AND INFORMATION FOR AUTHORS A PANEL PUBLICATION Aspen Publishers, Inc.