California Court of Appeal

In a taxpayers' suit claiming that they were entitled to elect the Multistate Tax Compact formula for the tax years at issue since 1993, trial court's grant of the Franchise Tax Board's demurrer is reversed where the Compact is a valid multistate compact, and California was bound by it and its apportionment election provision throughout the years in dispute because California had not repealed former Rev. & Tax. Code section 38001 and withdrawn from the Compact during that timeframe.

Appellate Information

• Decided 10/02/2012
• Published 10/02/2012

Judges

• Reardon

Court

• California Court of Appeal

Counsel