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cost 's 2010 scorecard on state tax appeals and procedural requirements

The Council On State Taxation (COST) is pleased to release our latest research: “The Best and Worst of State Tax Administration - The 2010 COST Scorecard on Tax Appeals & Procedural Requirements." The scorecard evaluates each state based on statutes governing fair, efficient and customer-focused tax administration.

COST has long monitored and commented on state tax appeals processes and administrative practices. Part of that effort has resulted in the regular publication of a Scorecard ranking the states on their adoption of procedural practices which impact the perceived fairness of the rules and requirements for state tax administration and appeal of state tax matters. It is COST’s view that taxpayers will more fully and willingly comply with a tax system they perceive to be balanced, fair, and effective. The COST Scorecard seeks to objectively evaluate state statutes and rules that govern the degree of taxpayer access to an independent appeals process, and state treatment of selected procedural elements that impact taxpayers’ perceptions of fairness and efficiency.

Among states ranking the highest in the 2010 Scorecard are Alaska, Delaware, Idaho, Minnesota, and Montana. Those states that rank the lowest are California, Florida, Louisiana and Rhode Island. It is critical to note that a state’s grade—whether low or high—is not a reflection on those charged with administering that state’s taxes, but rather a reflection of the laws under which they are required to work.

To view the study, click here   .

If you have questions regarding the study, please contact the authors:  Doug Lindholm  or  Fred Nicely .