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Supreme Court of California

Gillette Co. v. Franchise Tax Bd., 206587

In taxpayers' challenge to how California calculates income taxes on multistate businesses under the Multistate Tax Compact, former Rev. & Tax. Code section 38001 et seq., which contained an apportionment formula and permitted a taxpayer election between the Compact's formula and any other formula provided by state law, the Court of Appeals judgment in favor of plaintiffs is reversed where, in light of the Legislature's later amendments to the Revenue and Taxation Code to specify a different apportionment formula that shall apply notwithstanding the Compact's provisions, the Legislature may properly preclude a taxpayer from relying on the Compact's election provision.

Appellate Information

  • Decided
  • Published 2015/12/31




  • Supreme Court of California


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