No. B318787.

96 Cal. App. 5th 748 (2023)

314 Cal. Rptr. 3d 718

ONE TECHNOLOGIES, LLC, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

Filed October 23, 2023.

Attorney(s) appearing for the Case

Dakessian Law, Mardiros H. Dakessian and Michael P. Penza for Plaintiff and Appellant.

Rob Bonta , Attorney General, Tamar Pachter , Assistant Attorney General, Brian D. Wesley and Anna Barsegyan , Deputy Attorneys General, for Defendant and Respondent.


Proposition 39, enacted by voters in 2012, established a program to promote the creation of clean energy jobs. To fund this program, the proposition raised taxes on some multistate businesses by eliminating the option to apportion California tax based on a combination of a business's California...

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