DICON FIBEROPTICS, INC. v. FRANCHISE TAX BD.

No. S173860.

53 Cal.4th 1227 (2012)

139 Cal. Rptr. 3d 825

274 P.3d 446

DICON FIBEROPTICS, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Supreme Court of California.

April 26, 2012.


Attorney(s) appearing for the Case

Bird, Marella, Boxer, Wolpert, Nessim, Drooks & Lincenberg, Thomas R. Freeman , Paul S. Chan ; Dakessian Law Firm, Akerman Senterfitt , Reed Smith , Mardiros H. Dakessian ; California Credits Group, LaShelle T. Wilson and Mark Dancsecs for Plaintiff and Appellant.

Winston & Strawn, Charles J. Moll III , Krista M. Enns and Linda T. Coberly for California Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant.

Silverstein & Pomerantz, Amy L. Silverstein and Edwin P. Antolin for Deluxe Corp. as Amicus Curiae on behalf of Plaintiff and Appellant.

Edmund G. Brown, Jr. , and Kamala D. Harris , Attorneys General, David S. Chaney , Chief Assistant Attorney General, Gordon Burns , State Deputy Solicitor General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman , Felix E. Leatherwood , Mark P. Richelson and Ronald N. Ito , Deputy Attorneys General, for Defendant and Respondent.


OPINION

LIU, J.

The Enterprise Zone Act (Gov. Code, § 7070 et seq.) was enacted "to stimulate business and industrial growth" in "areas within the state that are economically depressed due to a lack of investment in the private sector." (Id., § 7071, subd. (a).) Among the incentives available to businesses that operate within an enterprise zone is a hiring tax credit in the amount of a percentage of the wages paid to...

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