COST - Council on State Taxation Amicus Briefs Jobs & Housing Coalition v. City of Oakland COST filed an amicus brief in support of the Jobs & Housing Coalition on the California super-majority vote issue. COST supported the Jobs & Housing Coalition’s argument that the California Constitution has long required local special taxes to be passed by a two-thirds majority vote of the electorate, pursuant to Proposition 13 and Proposition 218 of the California Constitution.
COST - Council on State Taxation COST Studies, Articles & Reports Five Tax Administration Issues State Lawmakers Should Address in 2021 (State Tax Notes, January 11, 2021, p.145) This article by Fred Nicely and Aziza Farooki for Tax Notes State details COST’s five proactive legislative initiatives to simplify both compliance and administration as states seek to revitalize their economies due to the COVID-19 pandemic.
COST - Council on State Taxation COST Comments & Testimony Comments on New Mexico S.B. 410 – Federal Audit Adjustments Comments submitted on NM S.B. 410, which would adopt certain provisions of the Multistate Tax Commission’s uniform model statute for federal partnership audits.
