Franchise and Income Tax Formal Legal Opinions Adopted in 2003

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Appeal No. Appeal Name Date
03-SBE-001-ACALIFORNIA STEEL INDUSTRIES, INC.
MANUFACTURERS INVESTMENT CREDIT – QUALIFIED COST
Revenue and Taxation Code section 23649
California Code of Regulations, title 18, section 23649-2
Franchise Tax Board Legal Ruling 98-1
Internal Revenue Code section 263A
Appeal of Save Mart Supermarkets, 2002-SBE-002, Feb. 6, 2002
July 9, 2003
03-SBE-002STEPHEN D. BRAGG
CALIFORNIA SOURCE INCOME
COVENANT NOT TO COMPETE
DOMICILE – INDIVIDUAL
RESIDENCY
Revenue and Taxation Code section 17014
May 28, 2003
03-SBE-003JAMES N. HARGER
CHARITABLE CONTRIBUTION – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Revenue and Taxation Code section 17201
Internal Revenue Code section 170
May 28, 2003