The Council on State Taxation (COST) has released the latest iteration of its scorecard evaluating each state’s tax appeals and procedural requirements, this year as a best and worst list of state tax administration. The various voices that comprise COST have expressed the view that taxpayers tend to more fully and willingly comply with tax systems that are perceived as balanced, fair, and effective.
Authored by Douglas L. Lindholm, president and executive director of COST, and Fredrick J. Nicely, COST’s tax counsel, the full text of “The Best and Worst of State Tax Administration – The 2010 COST Scorecard & Procedural Requirements” can be found here.
Heading the top-rated were Alaska, Delaware, Idaho, Minnesota, Montana, Arizona, Mississippi, and Wyoming.
And bringing up the rear were California, Louisiana, Florida, Rhode Island, Alabama, Illinois, New Mexico, and Pennsylvania.
The COST communications director diplomatically reminds us, “It is critical to note that a state’s grade — whether low or high — is not a reflection on those charged with administering that state’s taxes, but rather a reflection of the laws under which they are required to work.” 
Filed under: Uncategorized Tagged: | Alaska, California, COST, Doug Lindholm, Fred Nicely, tax paper
These studies add to the website and I’m glad you cover them for us (I’m a CPA who hates to read studies).