In the matter of Espinoza v. Hepta Run, Inc., et al. (Cal. Ct. App., Jan. 19, 2022, No. B306292) 2022 WL 167770, the Court of Appeal considered the following issue: Whether the Federal Motor Carrier ...
On September 13, 2024, California’s Franchise Tax Board (“FTB”) released updated proposed regulations (“Draft Regulations”), which would amend the rules regarding market-based sourcing for sales other ...