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.