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CERIDIAN CORP. v. FRANCHISE TAX BD.

No. A084298.

102 Cal.Rptr.2d 611 (2000)

85 Cal.App.4th 875

CERIDIAN CORPORATION, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, First District, Division Three.

As Modified on Denial of Rehearing January 18, 2001.

Attorney(s) appearing for the Case

Bill Lockyer, Attorney General; Randall P. Borcherding, Supervising Deputy Attorney General; Julian 0. Standen, Deputy Attorney General, Counsel for Appellant.

James P. Kleier, Julie A. Aguilar, Preston Gates & Ellis, San Francisco, Counsel for Respondent.

Thomas H. Steele, Amy L. Silverstein, Mariah A. Panza, Morrison & Foerster, San Francisco, Counsel for Wells Fargo & Company, as Amicus Curiae on behalf of Respondent.

Wm. Gregory Turner, Counsel for California Taxpayers' Association, as Amicus Curiae on behalf of Respondent.

PARRILLI, J.

In this case we hold that Revenue and Taxation Code section 24410 violates the commerce clause of the United States Constitution.

The Franchise Tax Board of the State of California (Board) appeals from a judgment awarding a refund to Ceridian Corporation ("Ceridian"). The trial court ruled that the statute governing taxation of insurance company dividends paid to major corporate stockholders is...

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