California Court of Appeal

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Harley-Davidson v. Franchise Tax Bd., D064241

In a suit for a tax refund, the trial court grant of the the Board's demurrer to Harley-Davidson's commerce clause challenge to Revenue and Taxation Code provisions that allow intrastate unitary businesses to choose annually whether to compute their tax using the combined reporting method or the separate accounting method but require interstate unitary businesses to compute their tax using only the combined reporting method, is reversed where it erred in sustaining the demurrer because the statutory scheme facially discriminates on the basis of an interstate element in violation of the commerce clause.

Appellate Information

  • Decided 05/28/2015
  • Published 05/28/2015




  • California Court of Appeal


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