Tax
Oct. 16, 2025
Judge questions standing of anti-tax groups in challenge to SB 167
A Sacramento Superior Court judge expressed doubts that taxpayer organizations have standing to challenge a new law revising how the state taxes business income. The case tests whether SB 167 unlawfully changes state tax rules under the guise of clarification.
SACRAMENTO -- A judge appeared skeptical on Wednesday that anti-tax groups have standing to challenge a change to how California taxes businesses.
"Since I don't know how this particular statute is going to be applied by the FTB [Franchise Tax Board], there's a ripeness issue here," said Sacramento Superior Court Judge Christopher E. Krueger. "This is not a fully cooked thing."
SB 167, signed last year, made several changes to California tax la...
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!
Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)
Already a subscriber?
Sign In