FirenzeCapitalAdvisorsDec 19, 20231 min readCalifornia Superior Court Declares Franchise Tax Board’s P.L. 86-272 Guidance InvalidCase No. CGC-22-601363, Cal. Super. Ct. (12/13/23). In a lawsuit involving an industry trade association challenging the validity of the...
FirenzeCapitalAdvisorsNov 27, 20231 min readCalifornia: Limited Time Resolution for Some Eligible Transactions Subject to NEST Penalty is ExtendFTB Notice 2023-03, Cal. Fran. Tax Bd. (11/13/23). The California Franchise Tax Board (FTB) issued FTB Notice 2023-03, which extends its...