Upcoming National Meeting 2023 Income Tax Conference & Spring Audit Session Two and a half day conference combining technical and policy presentations from seasoned professionals focusing on current income and franchise tax issues. In addition, COST’s primary audit session will take place, where current audit information on all 50 states is shared among the membership. The conference is targeted to income and franchise tax professionals at all levels of experience.
Legislative Alert ISSUE 23-14; March 28, 2023 COST Opposes Minnesota Legislation Imposing Delivery Fee Imposition; COST Opposes Rhode Island Legislation Requiring 48-Hour Remittance of Tax Payments Collected by Credit Card Companies
Cost Conscious ISSUE 23-06; March 24, 2023 Treasury Offset Program – Over the last few years, members have shared the difficulties they have encountered when states offset tax liabilities with amounts due from the federal government to the taxpayer through the federal Treasury Offset Program (TOP), particularly its State Reciprocal Program. COST is gauging whether members continue to face issues with TOP. Which of the following best descr
COST - Council on State Taxation Amicus Briefs U.S. ex rel. Schutte v. SuperValu, Inc.; U.S. ex rel. Proctor v. Safeway, Inc. COST and the Taxpayers Federation of Illinois submitted an amicus brief urging the U.S. Supreme Court to affirm the Seventh Circuit’s decisions in United States ex rel. Schutte v. Supervalu Inc. and United States ex rel. Proctor v. Safeway, Inc. In both cases, the Seventh Circuit found that a defendant cannot be liable in a federal False Claims Act (FCA) action if there is an objectively reasonabl
COST - Council on State Taxation COST Studies, Articles & Reports 2023 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2023.
COST - Council on State Taxation COST Comments & Testimony Testimony In Support of H.B. 105 – Municipal Income Tax Changes COST ‘s testimony supports Ohio H.B. 105 which would limit municipal income tax inquiries when a taxpayer has a filing extension and would reduce the penalties for failure to file an income tax or withholding return and seeks amendment to include a one-month extension to businesses filing net profit tax returns.