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 Taxation of Foreign-Source Income without Foreign Factor Representation (H.3110 and S.2033) COST testified in opposition to Massachusetts H.3110 and S.2033, that would generally include 50% of foreign source income in the Massachusetts corporate income tax base without allowing any foreign factor representation in the corporate apportionment formula.
