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FRANCHISE TAX BD. LIMITED LIABILITY CORP. TAX REFUND CASES

No. A140518.

25 Cal.App.5th 369 (2018)

FRANCHISE TAX BOARD LIMITED LIABILITY CORPORATION TAX REFUND CASES.

Court of Appeals of California, First District, Division Four.

July 18, 2018.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin , Edward J. Beeby ; Calvo Fisher & Jacob and William N. Hebert for Plaintiffs and Appellants.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Joyce Hee and Marguerite C. Stricklin , Deputy Attorneys General, for Respondents.

OPINION

This coordinated litigation involves the remedies available to certain limited liability companies (LLCs) that paid a levy pursuant to section 17942 of the Revenue and Taxation Code, which was later determined by this district to be unconstitutional. (See Northwest Energetic Services, LLC v. California Franchise...

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