Kathleen Pakenham (White & Case, New York) has published State Tax Shelter Legislative Update, 39 State Tax Notes 299 (Jan. 30, 2006), also available on the Tax Analysts web site as Doc 2006-553, 2006 STT 19-3.  Here is the Introduction:

Despite California’s phenomenal success in introducing the first state-level tax shelter compliance regime — the state claims to have assessed $1.4 billion in tax, interest and penalties — other states have been slow to follow. Not surprisingly, two other high-tax states, Illinois and New York, were the first to pass similar legislation. Now Connecticut and Minnesota have enacted reporting requirements, Oregon has pending legislation, and the Multistate Tax Commission just approved a disclosure program to deal with abusive tax shelters. No two states have adopted the same approach, leaving taxpayers and their advisers with a hodgepodge of rules that are not only inconsistent with one another but also in some instances internally inconsistent.