TITLE

California SBE Rules in Favor of Costco in MIC Appeal, Affirms Earlier Save Mart Decision

AUTHOR(S)
Micheli, Chris
PUB. DATE
July 2006
SOURCE
Journal of State Taxation;Summer2006, Vol. 24 Issue 5, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the issues involved in the investment credit decision of Costco Wholesale Corp. According to the author, the California State Board of Equalization rendered a decision favorable to the taxpayer in the Appeal of Costco manufacturers in November 2005. The issue in this appeal was whether Costco was entitled to the California Manufacturers' Investment Credit based on the former California Revenue & Taxation Code.
ACCESSION #
22558021

 

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