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cost 's 2016 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 sixth 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 again features an “Awards & Demerits” section highlighting key improvements, continuing deficiencies, and new issues since the last edition of the Scorecard in 2013.  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 approximately 600 multistate corporations engaged in interstate and international business.  For more information about COST or this study, please contact Ferdinand Hogroian, COST Senior Tax & Legislative Counsel (202/484-5228).