COST - Council on State Taxation Amicus Briefs Harley-Davidson Inc. & Subs. v. California Franchise Tax Board The Council On State Taxation on December 11 sent an amicus curiae letter to the California Supreme Court encouraging the Court to review Harley-Davidson Inc. & Subs. v. California Franchise Tax Board to correct the Court of Appeal’s misapplication of the strict scrutiny test to a facially discriminatory provision and ensure the Court of Appeal’s approach does not erode the protections of the U.S.
COST - Council on State Taxation COST Studies, Articles & Reports 2018 State and Local Amnesty Programs This report tracks state and local tax amnesty programs by state for 2018.
COST - Council on State Taxation COST Comments & Testimony Kentucky Coalition Letter Calling for Repeal of Mandatory Unitary Combined Reporting (MUCR) COST has joined a letter to the Kentucky General Assembly from a coalition of companies and associations calling for the repeal of mandatory unitary combined reporting (MUCR). The coalition supports the option for corporations doing business in Kentucky to elect to file a unitary return or an affiliated group return.
