ROSEVILLE Calif. Jack in the Box franchisee Kobra Associates Inc. said state tax challenges caused it to “temporarily close” 70 Northern California restaurants at midnight on Wednesday.The Roseville, Calif.-based company is affiliated with real estate development firm Kobra Properties, which filed for Chapter 11 bankruptcy protection from creditors in December.Kobra Associates recently was cited by the California State Board of Equalization as among the top 250 corporate taxpayers with the ...

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