Filed 4/4/12
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SECOND APPELLATE DISTRICT
DIVISION ONE
TAIHEIYO CEMENT U.S.A., INC.,
Plaintiff and Appellant,
B226067
(Los Angeles County
Super. Ct. No. BC422623)
v.
FRANCHISE TAX BOARD,
Defendant and Respondent.
ORDER MODIFYING OPINION
AND DENYING REHEARING
[NO CHANGE IN JUDGMENT]
THE COURT:
It is ordered that the opinion filed herein on March 13, 2012, and certified for
publication be modified as follows:
1.
On page 2, the phrase âas well as the legislative history indicating that
qualified property was parenthetically referred to as Internal Revenue Code
section 1245 property,â in the last sentence of the third full paragraph is deleted.
2.
On page 4, the phrase âas well as the legislative history indicating that
qualified property was parenthetically referred to as Internal Revenue Code
section 1245 property,â in the last sentence of the second full paragraph is deleted.
3.
On page 6, the word âqualifiedâ in the last sentence of the first paragraph is
deleted and âsection 24356.7â is inserted in its place.
4.
On page 15, the words âthe qualifiedâ in the second full sentence of the
first paragraph are deleted and âsection 24356.7â is inserted in their place.
5.
On page 15, the word âqualifiedâ in the last sentence of the first paragraph
is deleted and âsection 24356.7â is inserted in its place.
6.
On page 15, the second full paragraph, beginning âFurther, our reviewâ is
deleted.
This modification does not constitute a change in the judgment.
Appellantâs petition for rehearing is denied.
______________________
MALLANO, P. J.
_____________________
ROTHSCHILD, J.
2
____________________
CHANEY, J.
