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HOECHST CELANESE CORP. v. FRANCHISE TAX

No. S085091.

106 Cal.Rptr.2d 548 (2001)

25 Cal.4th 508

22 P.3d 324

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

Supreme Court of California.

May 14, 2001.

Attorney(s) appearing for the Case

Morrison & Foerster, Eric J. Coffill, Carley A. Roberts and Lisa R. Brenner, Sacramento, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Lawrence K. Keethe and George C. Spanos, Deputy Attorneys General, for Defendant and Respondent.

Paull Mines and Anne E. Miller for Multistate Tax Commission, as Amicus Curiae on behalf of Defendant and Respondent.

BROWN, J.

States have long struggled to devise an equitable and constitutional method for taxing corporations that do business in multiple states and countries. Like many other states, California has adopted the Uniform Division of Income for Tax Purposes Act (7A pt. 1 West's U. Laws Ann. (1999) U. Div. of Income for Tax Purposes Act, § 1 et seq., p. 361) (UDITPA) in an attempt to resolve this dilemma (see Rev. & Tax.Code, §§ 25120-25141).

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