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saltref
is a State and Local Tax ("SALT") reference web site
devoted to corporate state and local tax
issues: news, policy, education, research and people.
Public Service:
saltref does not provide legal or tax advise. The information contained in this website and related links
is provided as a public service. No access fees, subscription charges, or download
fees are charged for accessing and using the information or links in
saltref. Information contained in
saltref should not be relied upon for legal or tax purposes unless verified
by the user for their specific facts or circumstances. Be sure to consult
with your own legal and tax advisors!
saltref contains three kinds of
information: original information or information compiled by saltref.com from
other sources; information supplied by others and presented or indexed in
saltref.com; and links to information in public/private libraries/databases on
the world wide web.
Original Information: Information supplied or compiled by saltref
is believed to be accurate at the time of publication, but should not be relied upon
for legal or tax purposes unless verified with the original source of
information.
Indexed Information: Information supplied by others and presented or indexed
in saltref is believed to be from a trusted source, but should not be relied upon
for legal or tax purposes unless verified with the original supplier of the
information.
External Links: saltref
provides links to many external web sites and
databases. Access to these links is made with the understanding that this is
publicly available information and is being supplied as a convenience for informational purposes only. The links
to an external web site do not constitute an endorsement and/or approval of the sites or
the information contained on these sites.
saltref bears no responsibility for the accuracy, legality or content of the external site or for that of subsequent links. saltref suggests users contact the external site directly for answers to questions regarding its content.
Firms: saltref makes no
judgment or evaluation on SALT technical expertise. saltref
neither endorses nor guarantees the work of the firms listed in the
directories/databases of saltref.
Consumers of state tax services must conduct their own due
diligence (caveat emptor).
Copyright: Permission to use information contained within
saltref, including the reproduction, modification, distribution, transmission, republication, display, or performance, of the content on this site is
granted providing credit is given to
http://www.saltref.com.
For written permission to use protected marks or information contained in this web site contact Fred
Ferguson at fred@saltref.com.
Trademark: The names "saltref" and "saltref.com" were first used
and have been in continuous, uninterrupted use since April 29, 2004. The domain http://www.saltref.com
was registered May 4, 2004 with
InterNIC. The names
saltref.com and saltref are trademark protected. Any commercial use of the name
saltref.com, saltref, or any variance, is strictly prohibited without prior
written permission. Permission is granted for providing credit and for use
in text. For
permission to use saltref.com, saltref or any variance contact Fred Ferguson at
fred@saltref.com.
 Logo: The
index button for saltref.com
(24x24 pixels) was created and placed into first use on March 8, 2005 as a table
of contents (index) button. The index button was designed to be used with
the rest of the directional buttons used in saltref.com. The small squares
 within the button represent a smaller selectable buttons in a
table. The first position button is highlighted to signify the button
selected. The index button design of selectable buttons was used to develop
the small 'four button' index button
 on April
8, 2005 to be used in a line of text. The first button in the index was an
enlarged to balance the graphic in a 14 pixel by 14 pixel graphic image, the
same size as the other in-line directional buttons. The small four button
index was enlarged and first used as the logo for saltref.com on Sunday, April
10, 2005. Any use of the saltref.com logo or any variance is strictly
prohibited without prior written permission. For permission to use the
saltref.com logo or any variance contact Fred Ferguson at
fred@saltref.com.
Use of Other's Information: saltref does not intend to infringe
on the copyright or trademark of others. Materials, concepts, and
functions have been used from the
www in building this web site. Credit is freely given for the use of such
materials (See
Credits). Trademark names that appear in the text of saltref are not
separately marked. The authors and saltref's use of trademarked names are
used for editorial purposes exclusively, to the ultimate benefit of the owners
of the trademarks. There is absolutely no intention of infringement of the
rights of the trademark owners. If you feel that copyright or trademarked materials were used
either in the design of the web site saltref.com or contained in the pages of
saltref.com contact Fred Ferguson at
fred@saltref.com.
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