State Board of Equalization v. Superior Court

*636Opinion

BIRD, C. J.

When a taxing authority accepts partial payment of a tax that it claims is due, does article XIII, section 32 of the California Constitution1 bar the taxpayer from commencing an action for a refund of that payment before the full amount of the disputed tax is paid?

I

Real party in interest, O’Hara & Kendall Aviation, Inc. (O’Hara), is a small aircraft dealer located in California. It holds a seller’s permit as required by Revenue and Taxation Code section 6066.2 Many of its customers are from out of state. Pursuant to sections 6366 and 6421, O’Hara requires that its customers…