Intergovernmental tax relations Taxation 27 Law and legislation 18 States 11 Intergovernmental fiscal relations 8 Tax administration and procedure 7 Interstate commerce 5 Local taxation 5 Tax refunds 5 U.S. states 5 Natural gas pipelines 4 Banks and banking 3 Business enterprises 3 Corporations 3 Economic development 3 Investment tax credit 3 Revenue sharing 3 Tax incentives 3 Taxation and government property 3 Taxation, State 3 Budget 2 Cigarettes 2 Double taxation 2 Employment tax credit 2 Federal government 2 Finance, Public 2 Government contractors 2 Income tax 2 Public lands 2 Research and development tax credit 2