Podcast•Mar 25, 2026•0 min
California Tax Litigation: Nexus Battles, Retroactive Laws, and Apportionment Disputes
Aprio’s interview with Michael Cataldo delves into California’s tax litigation hot spots, emphasizing the split between business and non‑business income and the contentious throw‑out rule. He illustrates how large transactions can skew the state’s single‑sales‑factor apportionment, prompting taxpayers to consider alternative apportionment strategies. Real‑world examples show software defaults and mis‑classifications can trigger audits, while early issue spotting can avert penalties. Cataldo also highlights key cases—Fluor, Janus Capital, Smithfield—that shape the evolving legal landscape.
