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25 J. St. Tax'n 1 (2006-2007)

handle is hein.journals/jrnsttax25 and id is 1 raw text is: t~~AiAW LEPfluJ> Vol. 25, No. 1 November-December 2006 Contents COLUMNS Nexus News By Maryann Gall and Laura Kulwicki Apportionment Issues By Michael Schadewald Sales Tax Corner By John Healy and Bruce Nelson State of the States By Brian Ertmer and Robert Sash A Lawmaker's Guide to the State Tax Appeals Process: Suggestions for Improvement By Paul Frankel, Craig Fields and Amy Nogid Model State Administrative Tax Tribunal Act (Exhibit A) By Craig Fields; Garland Allen; and the Administrative Tribunal Task Force, Committee on State and Local Taxation, Section of Taxation, American Bar Association Survey of States' Tax Appeals Processes (Exhibit B) 41 FREQUENTLY ASKED MULTISTATE TAx QUESTIONS 43 ACTIVITIES CREATING FRANCHISE OR INCOME TAX NEXUS: QUALIFICATIONS TO Do BUSINESS/FILING REQUIREMENTS 45