Podcast•Mar 31, 2026•0 min
A "Third Way" Forward: Declaratory Judgments in State Tax Disputes
Partners Jeremy Gove and Chelsea Marmor host the SALT Shaker Podcast with counsel Charles Capouet to examine his Tax Notes State article on declaratory judgments in state tax disputes. Capouet explains that declaratory judgments serve as a “third way” for taxpayers to obtain early, binding rulings on the constitutionality of novel state taxes before incurring significant liabilities. The discussion highlights rising interest as states introduce new taxes with unresolved constitutional issues, and notes that this tool can deliver certainty while averting budget shocks from later refunds. Limitations include that actions are generally confined to facial constitutional challenges and only available in certain jurisdictions.
