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

Testimony in Opposition to S.204 - Creation of Tax Haven Blacklist

COST submitted testimony in opposition to Massachusetts S.2041, a bill that would create a list of foreign jurisdictions in which a corporation is presumptively incorporated for purposes of avoiding Massachusetts’s corporate excise tax.