Section 1983 Tax Litigation in the State Courts
Mayer Brown Article
In recent years taxpayers have turned with increasing frequency to the federal Constitution
and federal statutes as they look for ammunition with which to contest the validity of state taxes.
In addition to old favorites like the Commerce and Due Process Clauses, taxpayers now regularly
invoke the First Amendment's religion and speech clauses, the Equal Protection Clause, the
Privileges and Immunities Clause, and a host of other constitutional and statutory provisions.