COST - Council on State Taxation Amicus Briefs Nationwide Agribusiness v. Michigan Department of Treasury COST filed an amicus brief in Nationwide Agribusiness urging the Michigan Supreme Court to affirm the Court of Appeals' decision holding the corporate income tax combined return requirement applied to insurance companies. The brief argues the Appellate Court ruling supports the legislative design of the corporate income tax and reflects the economic reality of unitary business groups. Additionall
COST - Council on State Taxation COST Studies, Articles & Reports 2025 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2025.
COST - Council on State Taxation COST Comments & Testimony Comments on LAA Proposed LTC Rule Amendments comments on the proposed 2026 Tax Commission rule amendments offered by the Louisiana Assessor’s Association
