65 Am. U. L. Rev. 1163 (2016)

This Article does not represent the views of the Multistate Tax Commission, its Executive Director, or its member states.

*Counsel, Multistate Tax Commission.  Ms. Disque has been with the Commission since 2012.  She received her J.D. from the U.C. Davis School of Law and her LL.M. from Georgetown.

**General Counsel, Multistate Tax Commission.  The Commission is an intergovernmental agency whose members, the heads of state revenue agencies, work together on common issues in the area of multistate taxation.  Ms. Hecht is an attorney and a certified public accountant and has spent over thirty years in state and local tax work, fifteen of those years in private practice working in the KPMG, LLP state and local tax practice and for a law firm in Albuquerque, New Mexico.  Prior to the Commission, Ms. Hecht was tax counsel for the Federation of Tax Administrators.  She began her career at the New Mexico Taxation and Revenue Department.