COST - Council on State Taxation Amicus Briefs Pacific Bell Telephone Company et al. v. County of Napa, et al. COST has filed an amicus letter in Pacific Bell Telephone Company et al. v. County of Napa, et al., urging the California Supreme Court to grant review and provide clear guidance on the California constitutional provisions governing the assessment and taxation of utility property.
COST - Council on State Taxation COST Studies, Articles & Reports 2025 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2025.
COST - Council on State Taxation COST Comments & Testimony COST Resends Letter to Governor - Veto Request for S.B. 1113 – ITFA Violation and Internal Consistency COST resent its May 2025 letter to Alaska’s Governor Dunleavy urging him to veto Senate Bill 113, which for corporate income tax purposes adopts market-based sourcing and requires highly digitized businesses to apportion income using a single sales factor apportionment formula. COST’s veto request is grounded in the fact that the legislation singles out one specific industry for apportionment and
