Abstract:
INTERSTATE FREIGHT AND PASSENGER TRAFFIC IS SUBJECT TO DIVERSE REGULATORY AND TAX LAWS WHICH RESULT IN INEFFICIENT AND UNECONOMICAL TRANSPORTATION. IN ADDITION TO UNIFORMITY IN LAWS AND TO LIBERALITY IN NONRESIDENT POLICY, THERE IS A NEED FOR TAX REQUIREMENTS THAT ARE BASICALLY CONSISTENT EVEN THOUGH THEY CANNOT BE UNIFORM; FOR UNIFORM DEFINITIONS OF THE TERMS "RESIDENT" AND "NONRESIDENT"; FOR BROADER RECIPROCAL AGREEMENTS BETWEEN STATES; AND FOR THE CENTRALIZED ASMINISTRATION OF LAWS PERTAINING TO NONRESIDENTS. /AUTHOR/
Supplemental Notes:
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