California Court of Appeal

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CERIDIAN CORP. v FRANCHISE TAX BOARD, a084298.html

Revenue and Taxation Code section 24410 violates the commerce clause of the United States Constitution because it limits the tax deduction to those corporations which are commercially domiciled in California.

Appellate Information

  • Decided 12/21/2000
  • Published 12/21/2000

Judges

Court

  • California Court of Appeal

Counsel

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