State and Local Taxation
Since 2011, Georgetown has offered a unique Certificate program in State and Local Taxation. This area of practice is extremely important to multi-state taxpayers, from Fortune 500 companies to regional businesses. As multinational companies and metro-area businesses expand their operations into additional states and nations – via the internet and otherwise – the need for skilled SALT practitioners has never been greater. Courses are taught by full-time faculty and leading practitioners from professional service firms, Fortune 500 companies, and organizations representing the interest of state governments and corporate taxpayers.
The SALT Certificate is open to both attorneys and non-attorneys. It can be completed in conjunction with the Tax LL.M., Executive Tax LL.M. and MSL programs, or on a stand-alone basis. All courses may be completed on campus or online.
The SALT Certificate requires the completion of 10 academic credits of coursework, consisting of the following five courses:
- State &Local Taxation: Income &Franchise Taxes (Fall semester, 2 credits)
- State &Local Taxation: Other Business Taxes (Fall semester, 2 credits)
- State &Local Taxation: Sales &Use Taxes (Fall semester, 2 credits)
- Federal Limitations on State &Local Taxation (Spring semester, 2 or 3 credits)
- Special Topics in State &Local Taxation (Spring semester, 2 credits)
Special Information for online participants:
Please be advised that Georgetown University Law Center is required to seek approval in several states in order to offer courses online. While Georgetown has secured approval in most states, there are a few states in which the Law Center is in the process of seeking approval. If an applicant resides in one of these states, he or she will be promptly notified when upon submission of an application.
Special Information for Maryland residents:Georgetown University Law Center has been approved by the state of Maryland to offer online courses to residents of that state. Under Maryland law, we are required to provide certain information to students which relates to our program's registration status with the state as well as procedures for Maryland residents to file complaints or grievances with the Law Center. The Georgetown University Law Center Student Handbook governs the internal student complaint process (see pages 78-79). Maryland law provides a student with the right to appeal a final outcome of an institution's grievance procedure by following the Maryland Higher Education Commission's student complaint process.