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 Redrawing the Lines: The Evolution of Alternative Apportionment (The Tax Lawyer, Spring 2026) This article, authored by Marilyn Wethekam of COST, traces the constitutional and statutory foundation of fair apportionment and the evolution of the Uniform Division of Income Tax Purposes Act (UDITPA) Section 18 as a statutory mechanism for addressing fair apportionment.
COST - Council on State Taxation COST Comments & Testimony Coalition Letter Requesting Veto of AB 2222 - Decoupling 162(m) COST joined a coalition led by CalTax in sending a letter to Governor Newsom requesting his veto of AB 2222 (Ward), which would increase taxes on publicly traded companies by conforming State law to Internal Revenue Code Section 162(m), relating to the non-deductibility of executive pay, to offset the cost of a new tax hiring credit related to journalism.
