COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports 2026 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2026.
COST - Council on State Taxation COST Comments & Testimony Testimony in Opposition to Repeal of Water's-Edge Election, A.B. 1790 COST submitting testimony in opposition to termination of the water’s-edge election in California A.B. 1790, resulting in mandatory worldwide combined reporting for all multinational corporations. This is building on the testimony that was submitted in April to the Assembly Revenue & Taxation committee.
