Case No. CGC-22-601363, Cal. Super. Ct. (12/13/23). In a lawsuit involving an industry trade association challenging the validity of the California Franchise Tax Board’s (FTB) Technical Advice Memorandum (TAM) 2022-01 and related FTB publication (Publication 1050) addressing the application of P.L. 86-272 to activities conducted via the internet, a California superior court recently granted the trade association’s motion for summary judgment, concluding that TAM 2022-01 and Publication 1050 were void because they constituted regulations that were required to be adopted, but were not adopted, in compliance with the California Administrative Procedure Act (APA).
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