COST - Council on State Taxation Amicus Briefs Exxon Mobil Corporation v. Montana Department of Revenue COST on January 16 filed an amicus curiae brief with the Montana Supreme Court supporting Exxon Mobil, arguing the plain language of Montana law excludes dividends paid from 80/20 companies from income. The Department’s inclusion of these dividends in the base results in double inclusion of income by taxing both the earned income and dividend income, violating principles of sounds tax policy laid
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 Testimony in Support of S.B. 22 in House Committee on Taxation – Decoupling from Certain Federal Tax Reform Provisions COST supports Kansas legislation that would decouple Kansas from some of the most significant and harmful corporate tax base expansion provisions of the federal tax reform.
