Legal Opinion
Harley-Davidson, Inc. v. Franchise Tax Board
California Court of Appeal
Decided May 28, 2015No. D064241PublishedCited by 11 opinions
1Opinion of the Court
Opinion
BENKE, Acting P. J. —
Harley-Davidson, Inc., and several of its subsidiaries (together, Harley-Davidson) sued the Franchise Tax Board (Board) for a tax refund. The trial court sustained the Board’s demurrer to Harley-Davidson’s commerce clause (U.S. Const., art. I, § 8, cl. 3) challenge to Revenue and Taxation Code 1 provisions that allow intrastate unitary businesses to choose annually whether to compute their tax using the combined reporting method or the separate accounting method but require interstate unitary businesses to compute their tax using only the combined reporting method.…
2Cases cited42 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- J. McIntyre Machinery, Ltd. v. NicastroSupreme Court of the United States · 2011
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by11 opinions
- Harley-Davidson, Inc. v. Franchise Tax Bd., California Court of Appeal, 5th District2018
- Hamlin v. JendayiCalifornia Court of Appeal · 2024
- Hamlin v. JendayiCalifornia Court of Appeal · 2024
- Harley-Davidson, Inc. v. Franchise Tax Bd.California Court of Appeal · 2018
- Marriage of FreemanCalifornia Court of Appeal · 2025
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