California Court of Appeal
Gillette Co. v. Franchise Tax Bd., A130803
In a consolidated appeal of multiple taxpayers seeking a refund of approximately $34 million, claiming that the amended Rev. & Tax. Code, section 25128 did not override or repeal the Uniform Division of Income for Tax Purposes Act (UDITPA) formula set forth in section 38006, the trial court's grant of the franchise tax board's demurrer without leave to amend is reversed because the Compact is a valid multistate compact, and California is bound by it and its apportionment election provision unless and until it withdraws from the Compact by enacting a statute that repeals section 38006.
Appellate Information
- Decided 07/24/2012
- Published 07/24/2012
Judges
- Reardon
Court
- California Court of Appeal