No. F070922.

7 Cal.App.5th 497 (2017)

SWART ENTERPRISES, INC., Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Fifth District.

January 12, 2017.

Attorney(s) appearing for the Case

Kamala D. Harris , Attorney General, Paul D. Gifford and Diane Spencer Shaw , Assistant Attorneys General, Molly K. Mosley , Jane O'Donnell and Craig D. Rust , Deputy Attorneys General, for Defendant and Appellant.

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin and Edward J. Beeby for Plaintiff and Respondent.



California's franchise tax is imposed on every corporation that is "doing business" within California, whether or not it is incorporated, organized, qualified, or registered under California law. (Rev. & Tax. Code,1 § 23151, subd. (a).) The phrase...

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