1. Home
  2. Browse Decisions
  3. Cal.App.4th
  4. 190 Cal.App.4th
  5. 190 Cal.App.4th 1139 (2010)
 

CALIFORNIA TAXPAYERS ASSN. v. FRANCHISE TAX BD.

No. C062791.

190 Cal.App.4th 1139 (2010)

CALIFORNIA TAXPAYERS ASSOCIATION, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

December 13, 2010.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin , Johanna W. Roberts and Charles E. Olson for Plaintiff and Appellant.

Edmund G. Brown, Jr. , Attorney General, Paul D. Gifford , Assistant Attorney General, William L. Carter and Jill Bowers , Deputy Attorneys General, for Defendant and Respondent.

OPINION

BUTZ, J.—

We conclude here that Revenue and Taxation Code section 19138,1 a corporate tax penalty provision for understating such taxes by more than $1 million, is just that—a penalty—and therefore not subject to the two-thirds legislative vote requirement for a "state tax" increase as required by article XIII A, section 3, of the state Constitution (enacted as part of Prop. 13 in 1978...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases