The Paycheck Protection Program established by the CARES Act provides for loans to small businesses affected by COVID-19 to cover payroll and other costs for a period of eight weeks. The recipient of a covered loan may use...more
On October 4, 2013, Governor Brown signed into law California Assembly Bill 1412 (Stats. 2013, ch. 546) ("AB 1412"), which provides tax relief to those individual taxpayers affected by the decision in Cutler v. Franchise Tax...more
On December 21, 2012, the Franchise Tax Board ("FTB") released Notice 2012-03 (the "FTB Notice"), which notice outlines the procedures the FTB will apply in response to the Court of Appeal's recent decision in Cutler v....more