COST - Council on State Taxation Amicus Briefs Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks COST filed an amicus brief on June 14 asking the Michigan Supreme Court to affirm the decision of the Court of Appeals in Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks, where the court held an examination or audit conducted by the Treasurer was not an “action or proceeding” under the Michigan Unclaimed Property Act and did not toll the statute of limitations
COST - Council on State Taxation COST Comments & Testimony CalTax Coalition Letter in Opposition to Proposed Business Tax Increases in A.B. 167, S.B. 167 (Assembly Letter) COST joined CalTax coalition in opposing various business tax increases in California A.B. 167, S.B. 167, including suspension of the net operating loss deduction, limiting the utilization of business tax incentives and credits such as research and development tax credit, and directly reversing the recent OTA decision in Microsoft by requiring certain revenues to be excluded from a business’ appor