Situs of Taxation literally means Place of Taxation.
- Poll Tax – residence of the persons.
- Real Property Tax – State where the property is located whether the owner resides or not.
- Tax on Tangible Properties – State where it is physically located although the owner resides in another jurisdiction.
- Tax on Intangible Property – Domicile of the owner.
- Income Tax – State where the taxpayer is a citizen and resident or the place where the income is derived.
- Business, occupation and transaction tax – place where the business is done, or occupation is engaged in or transaction took place.
- Gratuitous transfer of property – State where the transferor is a citizen or resident where property is located.
Remedies against multiplicity of Situs;
- Provisions for exemptions.
- Allowance of deduction or tax credit for foreign taxes.
- Treaties with other states.