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Courts

Gavel
03 Mar
Courts

State’s Handling of Unclaimed Property Doesn’t Violate Constitution, Court of Appeal Rules

  • August 8, 2023
  • By author-avatar California Taxpayers

California’s administration of the Unclaimed Property Law (UPL) does not violate residents’ constitutional rights, the First District Court of Appeal ruled February 28, siding with State Controller Malia Cohen and dismissing a class-action suit filed a decade ago.

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gavel scaled 1
02 Dec
Courts

Court Refuses to Dismiss Suit Over FTB’s Taxation of Out-of-State Merchants Based on E-Mails With California Customers

  • August 8, 2023
  • By author-avatar California Taxpayers
The American Catalog Mailers Association’s (ACMA) suit challenging the Franchise Tax Board’s use of a technical advice memorandum (TAM)...

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Gavel
09 Sep
Courts

Remote Sellers Sue FTB, Claiming Technical Advice Memorandum Contradicts Law

  • August 8, 2023
  • By author-avatar California Taxpayers
An association representing remote-selling merchants is suing the Franchise Tax Board, alleging that the FTB is attempting to illegally...

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Nevada Supreme Court
20 Mar
Courts

Courts: No Attorney Fees Will Be Awarded in Hyatt Case, Nevada Court Rules

  • August 8, 2023
  • By author-avatar California Taxpayers
There was no prevailing party in the decades-long litigation between the Franchise Tax Board and Nevada inventor Gilbert Hyatt, and thu...

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court feature
28 Feb
Courts

Courts: U.S. Supreme Court Denies Review in Dispute Over California’s Aggressive Tax Enforcement

  • August 8, 2023
  • By author-avatar California Taxpayers
The U.S. Supreme Court this week denied Arizona’s motion to review a complaint over California’s taxation of Arizona limited liability ...

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12 Jan
Courts

Courts: BOE’s Interpretation of Property Tax Welfare Exemption Is ‘Clearly Erroneous,’ Court of Appeal Rules

  • August 8, 2023
  • By author-avatar California Taxpayers
The State Board of Equalization’s interpretation of a state law relating to the welfare exemption for property taxes is “clearly errone...

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