Legal Opinion
Gillette Co. v. Franchise Tax Board
California Supreme Court
Decided December 31, 2015No. S206587PublishedCited by 7 opinions
1Opinion of the Court
Opinion
CORRIGAN, J.
Here we consider how California calculates income taxes on multistate businesses. In 1974, California joined the Multistate Tax Compact (Multistate Tax Com., Model Multistate Tax Compact (Aug. 4, 1967)) (Compact), which contained an apportionment formula and permitted a taxpayer election between the Compact’s formula and any other formula provided by state law. (Rev. & Tax. Code, former § 38001 et seq., enacted by Stats. 1974, ch. 93, § 3, p. 193 and repealed by Stats. 2012, ch. 37, § 3.) The Legislature later amended the Revenue and Taxation Code to specify a different…
2Cases cited14 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Santa Clara County Local Transportation Authority v. GuardinoCalifornia Supreme Court · 1995
- Virginia v. TennesseeSupreme Court of the United States · 1893
- Northeast Bancorp, Inc. v. Board of Governors of the Federal Reserve SystemSupreme Court of the United States · 1985
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3Cited by7 opinions
- People v. GonzalesCalifornia Supreme Court · 2017
- Graphic Packaging Corp. v. HegarTexas Supreme Court · 2017
- Bunzl Distribution USA, Inc. v. Franchise Tax Bd., California Court of Appeal, 5th District2018
- Health Net, Inc. v. Dep't of RevenueOregon Supreme Court · 2018
- Bunzl Distribution USA, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2018
2 more not listed; retrieve them via the Exa API.