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What is the situs of taxation?
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What is the situs of taxation?
by Rafaela Kenney (2025-07-12)
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Situs of taxation literally means place of taxation. The basic rule is that the state where the subject to be taxed has a situs may rightfully levy and collect the tax; and phising the situs is necessarily in the state which has jurisdiction or whichexercises dominion over the subject in the question...
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