How Well Does Your State Administer Taxes?

The Council on State Taxation (COST) recently released a evaluation of the administration of taxes by each of the 50 states. Criteria included: even-handed statutes of limitations, equalized interest rates, adequate time for filing protests, a due date for calendar year corporate returns at least 30 days before individual returns, an automatic extension provision similar to federal law, an independent non-judical body for appeals and provision for a procedure to appeal without paying the tax first. Top-rated states, which received an "A" included: Alaska, Arizona, Hawaii, Idaho, Iowa, Montana, South Carolina and Virginia. North Carolina had the lowest rating (D-), other states with low ratings included Alabama, California, Connecticut, Louisiana, Rhode Island and Texas.

Congratulations to the highest-rated states, many of which are from the West.