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ACCT 5345. STATE AND LOCAL TAXATION. 3 Hours.

Introduction to the principles and practices of state and local taxation. Topics considered in the course include the application of both inter- and intra- state taxation, allocation and apportionment principles and issues in relation to the predominant forms of state taxes, such as franchise, sales, use, income, ad valorem, and property tax. Prerequisite: ACCT 5339 with grade of C or higher.