(Download) "Franchise Tax Board V. Superior Court Of Sacramento County" by Supreme Court Of California ~ Book PDF Kindle ePub Free
eBook details
- Title: Franchise Tax Board V. Superior Court Of Sacramento County
- Author : Supreme Court Of California
- Release Date : January 22, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 81 KB
Description
The Bank and Corporation Franchise Tax Act (Stats. 1929, ch. 13, p. 19, as amended; Deering's Gen. Laws, Act 8488) provides that, with certain exceptions, it shall be unlawful for the Franchise Tax Commissioner to divulge any information concerning a tax return filed in accordance with the statute. In litigation challenging the validity of certain assessments made by the commissioner, the superior court ordered him to make available for inspection and copying the returns and related data filed by approximately 25,000 corporations. By this proceeding in prohibition, the Franchise Tax Board, as the statutory successor of the commissioner, is endeavoring to prevent the enforcement of those orders.