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the best and worst of state tax administration - scorecard


New Study Details State Laws Helping, Hindering Taxpayers

Washington, DC - The Council On State Taxation (COST) today released a new study, "The Best and Worst of State Taxation Administration," that grades each state based on statutes governing fair, efficient and customer-focused tax administration.

Among states ranked on the highest were Alaska, Arizona, Hawaii, Idaho, Iowa, Montana, Sough Carolina and Virginia.  Those states that ranked the lowest include Texas, California, Alabama, Rhode Island, Louisiana, Connecticut, and North Carolina.  It is critical to note that a state's grade - whether low or hight - is not a reflection on those charged with administering the state's taxes but rather a reflection of the laws under which they are required to work.

"The clear message to state legislatures is that they should be sensitive to the compliance implications and competitiveness concerns created by poor tax adminsitrative rules and ineffective tax appeal systems," said Doug Lindholm, COST President & Executive Director.

The study evaluated states based on their treatment of selected procedural elements such as equalized interest rates and the presence of an independent appeals process.  Many states, including Maryland, Tennessee, Texas and West Virginia, have made substantial improvements since the 2004 report.

COST is a nonprofit trade association consisting of nearly 600 multistate corporations whose objective is to preserve and promote equitable and nondiscriminatory state and local taxation.

Click here to view the report.