Legal Opinion
Morning Star Co. v. Board of Equalization
California Court of Appeal
Decided December 7, 2011No. C063437PublishedCited by 7 opinions
1Opinion of the Court
*742Opinion
BUTZ, J.
In this appeal, we uphold the validity of a regulation adopted by defendant Department of Toxic Substances Control (the Department)—California Code of Regulations, title 22, section 66269.1 (the Regulation)—which interprets its underlying statute, Health and Safety Code section 25205.6.1 We also conclude that section 25205.6 imposes a constitutionally valid tax. Section 25205.6 imposes an annual charge on those types of businesses, with at least 50 employees, which use, generate, store, or conduct activities in California related to hazardous materials. (§ 25205.6, subds. (b),…
2Cases cited15 opinions
- Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Ehrlich v. City of Culver CityCalifornia Supreme Court · 1996
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Schmeer v. County of Los AngelesCalifornia Court of Appeal · 2013
- California Chamber of Commerce v. State Air Resources BoardCalifornia Court of Appeal · 2017
- Coppola v. SmithDistrict Court, E.D. California · 2013
- California Chamber of Commerce v. State Air Resources BoardCalifornia Court of Appeal · 2017
- California Chamber of Commerce v. State Air Resources BoardCalifornia Court of Appeal · 2017
2 more not listed; retrieve them via the Exa API.