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COST - COST Amicus Briefs

COST Amicus Briefs

One of COST's long-standing roles is to file court briefs in support of its members and issues relevant to its members in state and local tax cases. The decision to support an issue is discussed by the COST Legal Committee and is voted on by the COST Board of Directors. COST Staff typically draft the briefs. The factors supporting a decision to file an amicus brief include whether the issue is of general importance to COST's membership, whether COST can add a unique perspective not otherwise available to the court, and whether the case has reached the highest state court or the U.S. Supreme Court. To view the complete criteria, please click here. Please contact Doug Lindholm for more information.

COST will track the progress of each case it files an amicus brief. If a higher court has decided the case, the link will be to the higher court decision.

COST - Council on State Taxation

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