TITLE

California's SBE Voids Part of FTB MIC Regulations

AUTHOR(S)
Micheli, Chris; Herbert, Michael D.; Vesely, Jeffrey M.
PUB. DATE
January 2003
SOURCE
Journal of State Taxation;Winter2003, Vol. 21 Issue 3, p100
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the action of California's State Board of Equalization (SBE) in voiding a part of the Franchise Tax Board (FTB) manufacturer's investment credit (MIC) regulation. SBE's denial of the FTB's rehearing petition; Analysis of the MIC Statute and the FTB regulations; Recognition of the effort of the FTB in attempting to adopt regulations interpreting the MIC statute.
ACCESSION #
8608162

 

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