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FRANCHISE TAX BD. v. SUPERIOR COURT

Docket No. B042653.

212 Cal.App.3d 1343 (1989)

261 Cal. Rptr. 236

FRANCHISE TAX BOARD, Petitioner, v. THE SUPERIOR COURT OF LOS ANGELES COUNTY, Respondent; BOBBY L. BONDS et al., Real Parties in Interest.

Court of Appeals of California, Second District, Division Two.

August 9, 1989.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen, Deputy Attorneys General, for Petitioner.

No appearance for Respondent.

Roderic M. Wright for Real Parties in Interest.

OPINION

FUKUTO, J. —

I.

The Franchise Tax Board petitions for a writ of prohibition commanding the trial court to sustain its demurrer to a taxpayer's Complaint for Determination of nonresidency. The filing of such a complaint is expressly authorized by Revenue and Taxation Code section 19081 and Code of Civil Procedure section 1060.5. The Franchise Tax Board contends these provisions violate article XIII, section...

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