On Dec. 13, 2023, the San Francisco Superior Court of California, in American Catalog Mailers Association v. Franchise Tax Board, issued a ruling in favor of the plaintiff’s motion for summary adjudication that certain guidelines issued by the Franchise Tax Board (FTB) constituted “underground regulations” in violation of the California Administrative Procedure Act (APA).
Journey into the Underground: California Superior Court Rules Franchise Tax Board’s Published Guidance Constitutes an Illegal Underground Regulation
