COST - Council on State Taxation

Amicus Briefs

Amicus Letter to California Property Tax Standard of Review in HGST

HGST is a property tax case, and the Court of Appeal’s decision in this case significantly changed the landscape of judicial review of property tax cases by upsetting the long-established standard of review applicable to challenges of a valuation methodology. In its amicus letter, COST urged the California Supreme Court to grant the taxpayer’s Petition for Review to clarify that the standard of re

COST - Council on State Taxation

COST Studies, Articles & Reports

COST - Council on State Taxation

COST Comments & Testimony

Comments in Opposition to Rule 39-26-102(15) – Extending the Definition of Tangible Personal Property

COST filed comments with the Colorado Department of Revenue in opposition to the promulgation of a rule that, without legislative authorization, would extend Colorado’s definition of tangible personal property to the access and/or streaming of electronic services.