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 Comments on Draft Report of Legislative Work Group to Study BPOL Out-of-State Deduction - 2025 House Bill 1743 On September 15, COST submitted comments to the Virginia BPOL Study Group encouraging them to recommend, consistent with earlier guidance from the Department of Taxation, that the legislature clarify that “income or other tax based on income” as used in the statute[1] includes not just “net income tax” but also “gross income tax.”
