California Franchise Tax Board

Refunds for LLCs charged unconstitutional tax fees by the California Franchise Tax Board under Cal. Rev. & Tax. Code § 17942.

This settlement resolves claims that the California Franchise Tax Board charged unconstitutional LLC tax fees based on worldwide income. Eligible LLCs that had refund requests denied may receive varying refunds.

• LLCs that paid an LLC tax fee based on worldwide total income under Cal. Rev. & Tax. Code § 17942.
• LLCs that submitted a refund request denied or denied with the option to sue by February 4, 2010.