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Tax

Dec. 29, 2023

GM says San Francisco hugely miscalculated fines and fees

The San Francisco tax code considers the payroll of General Motors subsidiary Cruise Automation, “which results in an amount of GM’s gross receipts being attributed to San Francisco that is tens of thousands of times greater than if Cruise’s payroll were not included in GM’s payroll factor, the lawsuit states

General Motors Corp. sued the City and County of San Francisco, seeking the return of $121 million in taxes and interest penalties, arguing that the company was forced to pay “tens of thousands of times” more than what it owed.

The complaint, filed on Dec. 22 in San Francisco Superior Court, calls several San Francisco tax codes “unconstitutional.” It argues that the city and county improperly calculated the taxes GM owed to the city based...

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