COST - Council on State Taxation

Amicus Briefs

Walmart Stores v. Johnson County Board of Commissioners

COST amicus brief seeks consistent application of Kansas’ property tax valuation law following Kansas Court of Appeals’ decision In re Equalization of Prieb Properties, 47 Kan. App. 2d 122 (2012). If there is a change to the State’s valuation process, it should be from the legislature and not the Kansas Supreme Court.

COST - Council on State Taxation

COST Studies, Articles & Reports

2022 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2022.

COST - Council on State Taxation

COST Comments & Testimony

Comments re. Louisiana S.B. 54 Urging Automatic Extension of Corporate Income Tax Return Due Date

On May 16, COST submitted a letter to the Louisiana House Ways and Means Committee encouraging the amendment of S.B. 54 (Automatic Filing Extension) to apply to corporate income tax returns.