COST Membership

2014 COST Programs Calendar

All of COST's 2014 National Programs are confirmed. Check out the dates and locations.

COST Board

Find out who sits on the COST Board.

cost 's 2013 scorecard on state tax appeals and procedural requirements



The Council On State Taxation (COST) is pleased to release its updated Scorecard on state tax appeals processes and administrative practices.  This fifth Administrative Scorecard continues to apply objective criteria to evaluate independence in tax appeals systems and key procedural elements that impact taxpayers’ perceptions of fairness and efficiency.

This issue of the Scorecard features an “Awards & Demerits” section highlighting key improvements, continuing deficiencies, and new issues since the last edition of the Scorecard in 2010.  The intent of the Scorecard is to provide a roadmap to states in establishing a legal structure that promotes fair and efficient tax administration, a benefit to both the state and the taxpayer. 

Click here to view the full study.

COST, the premier state tax organization representing taxpayers, is a nonprofit trade association consisting of more than 600 multistate corporations engaged in interstate and international business.  For more information about COST or this study, please contact Caroline Galleher, COST Director of Communications (202/484-5216).