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- Title
Update on MIC Litigation in California.
- Authors
Micheli, Chris
- Abstract
The article provides an update on the Manufacturers' Investment Credit (MIC) tax litigation before the California Board of Equalization. These cases have made their way through the administrative process at the Franchise Tax Board (FTB). Generally, after audit and protest, cases can go before the five-member SBE that sits as a tax court for purposes of reviewing appeals from an FTB determination. If the taxpayer is unsatisfied with the outcome at the SBE, it can take its case to a superior court.
- Subjects
CALIFORNIA; UNITED States; ACTIONS &; defenses (Law); TAX protests &; appeals; CALIFORNIA. State Board of Equalization; CALIFORNIA. Franchise Tax Board; TAX courts
- Publication
Journal of State Taxation, 2004, Vol 23, Issue 2, p109
- ISSN
0744-6713
- Publication type
Article