Arizona sued California for extraterritorial tax assessments and enforcement where California was assessing a minimum $800 tax on Arizona businesses who had a p

Arizona sued California for extraterritorial tax assessments and enforcement where California was assessing a minimum $800 tax on Arizona businesses who had a passive investment in a company that happened to do business in California. Example, you are an Arizona company who passively invested in a Neveda company that happens to have California customers. California FTB was claiming the Arizona company was doing business in California and owed it a minimum $800. California started garnishing the bank accounts of Arizona companies that ignored it.