In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes.

Charles explains how declaratory judgments can serve as a "third way" to contest a tax, allowing taxpayers to seek an early, definitive ruling on a tax's legality, often before experiencing significant financial impact. Interest in these actions is growing as states continue to adopt novel taxes that raise unresolved constitutional questions, and the conversation explores how this approach can benefit both taxpayers and states by providing greater certainty and helping avoid budget disruptions tied to later refunds. The group also discusses the limitations of declaratory judgment actions, which are typically confined to facial constitutional challenges and permitted only in certain states.

The episode concludes with a timely "overrated/underrated" segment where the group discusses Opening Day of baseball.

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