State Tax Resources

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 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.