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.