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A "third way" forward: Declaratory judgments in state tax disputes
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes. Charles explains how declaratory judgments can serve as a "third way" to contest a tax, allowing taxpayers to seek an early, definitive ruling on a tax's legality, often before experiencing significant financial impact. Interest in these actions is growing as states continue to adopt novel taxes that raise unresolved constitutional questions, and…
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