COST (Council on State Taxation) announced that Alabama’s grade in the COST “Best and Worst of State Tax Administration” Scorecard on Tax Appeals & Procedural Requirements improved from last year’s “D” to a “B.” According to COST, this significant improvement was a direct result of H.B. 105, signed into law in March 2014.
COST credited the successful passage of H.B. 105, which established an independent tax tribunal, to the aggressive efforts of several public servants and business leaders. Bradley Arant Boult Cummings LLP partner Bruce Ely. Mr. Ely was a leading advocate of the bill.
In its yearly scorecard, COST noted it “was privileged to work with these public servants and business leaders to accomplish significant and commendable reform that serves the best interests of Alabama and its citizens.”