No. B226067.

204 Cal.App.4th 254 (2012)

138 Cal. Rptr. 3d 536

TAIHEIYO CEMENT U.S.A., INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

March 13, 2012.

Attorney(s) appearing for the Case

Reed Smith , Margaret M. Grignon , Mardiros Hagop Dakessian , Zareh A. Jaltorossian , Jesse L. Miller and Joonsik Maing for Plaintiff and Appellant.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman , Marta Lynn Smith and Diane S. Shaw , Deputy Attorneys General, for Defendant and Respondent.



Taiheiyo Cement U.S.A., Inc. (Taxpayer), appeals from a judgment entered after the trial court granted Franchise Tax Board's (FTB) motion for judgment on the pleadings on Taxpayer's complaint for declaratory relief and refund of taxes, interest, and penalties paid for tax years 1998 and 1999 following FTB's disallowance of enterprise zone sales and use tax credits claimed by Taxpayer under Revenue and Taxation...

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