Supreme Court of California

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Dicon Fiberoptics, Inc. v. Franchise Tax Board, S173860

In a tax refund suit brought by an employer claiming enterprise zone hiring tax credits, it is held that: 1) the Franchise Tax Board (FTB) may conduct an audit to determine whether a taxpayer is entitled to the enterprise zone hiring tax credit; 2) during such an audit, the FTB may require the taxpayer to establish that the worker is a "qualified employee" within the meaning of Revenue and Taxation Code section 23622.7(c); the FTB is not required to accept a certification or voucher as conclusive or prima facie proof that an employee is qualified, nor is the FTB required to establish that the worker is not a "qualified employee."

Appellate Information

  • Decided 04/26/2012
  • Published 04/26/2012


  • Liu


  • Supreme Court of California


  • For Appellant:
  • Thomas R. Freeman, W. Dean Freeman