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TOYS

TOYS
06:14:2006

TOYS "R" US, INC., v. TAX BOARD








Filed 5/4/06







CERTIFIED FOR PUBLICATION






COPY


IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA





THIRD APPELLATE DISTRICT




(Sacramento)


----








TOYS "R" US, INC., et al.,


Plaintiffs and Appellants,


v.


FRANCHISE TAX BOARD,


Defendant and Respondent.



C045386



(Super. Ct. No. 01AS04316)



ORDER MODIFYING OPINION, DENYING REQUEST FOR PARTIAL DEPUBLICATION OF OPINION, AND DENYING REHEARING



[NO CHANGE IN JUDGMENT]



THE COURT:


It is ordered that the opinion filed herein on April 5, 2006, be modified as follows:


1. On page 20, the first full paragraph, beginning with â€





Description A modification decision, "party seeking to deviate from the statutory allocation formula bears the burden of proving the use of the normal formula does not fairly represent the extent of the taxpayer's activity in California".
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