California Court of Appeal
Franchise Tax Board v. Superior Court, A134734
A 2003 amendment to Revenue and Taxation Code section 19177 increasing the penalty for promoting an abusive tax shelter from $1,000 to 50 percent of the gross income received cannot be retroactively applied.
Appellate Information
- Decided 11/20/2013
- Published 11/20/2013
Judges
- RICHMAN
Court
- California Court of Appeal