Legal Opinion
In re Franchise Tax Bd. Ltd. Liab. Corp. Tax Refund Cases
California Court of Appeal, 5th District
Decided July 18, 2018No. A140518PublishedCited by 7 opinions
1Opinion of the CourtReardon, J.
*697*374This coordinated litigation involves the remedies available to certain limited liability companies (LLCs) that paid a levy pursuant to section 17942 of the Revenue and Taxation Code which was later determined by this District to be unconstitutional. (See Northwest Energetic Services, LLC v. California Franchise Tax Bd. (2008) 159 Cal.App.4th 841, 71 Cal.Rptr.3d 642 ( Northwest ); Ventas Finance I, LLC v. Franchise Tax Bd. (2008) 165 Cal.App.4th 1207, 81 Cal.Rptr.3d 823 ( Ventas ).)1 After two separate actions seeking class treatment for the payment of refund claims were coordinated into…
2Cases cited41 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Brinker Restaurant Corp. v. Superior CourtCalifornia Supreme Court · 2012
- Linder v. Thrifty Oil Co.California Supreme Court · 2000
- Sav-On Drug Stores, Inc. v. Superior CourtCalifornia Supreme Court · 2004
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3Cited by7 opinions
- Di Lauro v. City of BurbankCalifornia Court of Appeal · 2025
- Maarten v. CohanzadCalifornia Court of Appeal · 2023
- Prang v. L.A. County Assessment Appeals Bd. No. 2California Court of Appeal · 2020
- Raju v. Superior CourtCalifornia Court of Appeal · 2023
- Raju v. Superior CourtCalifornia Court of Appeal · 2023
2 more not listed; retrieve them via the Exa API.