December 11, 2013
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League of California Cities v. Ana Matosantos. Judge Kenny declared that the sales and use clawback provisions of AB 1484 (2012) violated various constitutional provisions. The clawback provisions of AB 1484 allowed the Department of Finance (DOF) to order city sales and use taxes to be withheld where DOF determined that a city’s successor agency did not pay the amount demanded by DOF in the true-up payment or due diligence review process.
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