Supreme Court of California

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

Judges

• Liu

Court

• Supreme Court of California

Counsel

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