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Title
TEI Policy Statement on Independent State Tax Tribunals.
Abstract
The article focuses on the policy statement released by the Tax Executives Institute Inc. (TEI), which encourages states to create independent tax tribunals. It says that the decisions of the tribunals should be announced to the public to help taxpayers in complying with the tax laws. It also notes that when promoting compliance and reducing the uncertainty among taxpayers and departments of revenue, balanced state tax administration procedures are needed.