California Court of Appeals: Vouchers are Prima Facie Evidence for Tax Credits

The California Court of Appeals has held that state-issued vouchers certifying certain employees as “qualified” under a hiring incentive tax credit is “prima facie” evidence that the employee was qualified and the Franchise Tax Board must prove otherwise before disallowing an employer’s claim for the credit.

Read the opinion here:
Dicon Fiberoptics v. Franchise Tax Board