COST - Council on State Taxation Amicus Briefs Delta Airlines v. Oregon Department of Revenue Amicus filed in support of a Petition for Certiorari The case concerns an adverse decision by the Oregon Supreme Court that upheld the disparate treatment of Oregon businesses subject to central assessment for property tax purposes. Centrally assessed businesses are required to include intangible property in the property tax base. By contrast locally assessed business exclude intangible 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 2026.
COST - Council on State Taxation COST Comments & Testimony Testimony in Opposition to RUUPA based Unclaimed Property Legislation, S.F. 4366 COST opposes S.F. 4366, which is ostensibly based on the Uniform Law Commission’s Revised Uniform Unclaimed Property Act (RUUPA). COST prefers the American Bar Association’s Draft Model Unclaimed Property Act, and we noted in our testimony that certain provisions in S.F. 4366 fail to meet even the minimal holder protections provided in the RUUPA. The legislation includes provisions that are either
