COST - Council on State Taxation Amicus Briefs Nextel Communications v. Commonwealth of Pennsylvania COST filed an amicus brief in support of the Petitioner, Nextel Communications, asking the U.S. Supreme Court to grant review of a Supreme Court of Pennsylvania decision that did not require the State to refund a portion of the tax paid by the Petitioner that violated the State’s Uniformity Clause provision. COST raised concerns with the Pennsylvania decision lacking due process and disregarding
COST - Council on State Taxation COST Studies, Articles & Reports 2018 State and Local Amnesty Programs This report tracks state and local tax amnesty programs by state for 2018.
COST - Council on State Taxation COST Comments & Testimony COST Comments on New York UBT Discussion Draft COST provided comments in response to the New York Department of Taxation and Finance’s request for input regarding the Department’s Bill Discussion Draft for an Unincorporated Business Tax (UBT).
