Legal Opinion
State Board of Equalization v. Superior Court
California Court of Appeal
Decided April 20, 2006No. H028833PublishedCited by 7 opinions
1Opinion of the Court
Opinion
MIHARA, J.
Real party in interest bamesandnoble.com (BN) filed an action against petitioner State Board of Equalization (Board) in which it sought a refund of state sales and use taxes. The Board filed a motion to transfer the action to superior court in the County of San Francisco, which the trial court denied. The Board seeks a writ of mandate and/or prohibition directing respondent Santa Clara County Superior Court to vacate its order and enter a new order granting the motion. Under Revenue and Taxation Code section 6933, tax refund actions may be brought “in any city or city and…
2Cases cited9 opinions
- People Ex Rel. Lockyer v. Shamrock Foods Co.California Supreme Court · 2000
- Hunt v. Superior CourtCalifornia Supreme Court · 1999
- Torres v. Parkhouse Tire Service, Inc.California Supreme Court · 2001
- Cummins, Inc. v. Superior CourtCalifornia Supreme Court · 2005
- Regents of University of California v. Superior CourtCalifornia Supreme Court · 1970
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3Cited by7 opinions
- WATSONVILLE PILOTS ASSN. v. City of WatsonvilleCalifornia Court of Appeal · 2010
- Fontaine v. Superior CourtCalifornia Court of Appeal · 2009
- Cholakian & Associates v. Superior Court of Sacramento CountyCalifornia Court of Appeal · 2015
- Marriage of Orr and Traina CA6California Court of Appeal · 2021
- The Cal. Gun Rights Foundation v. Super. Ct.California Court of Appeal · 2020
2 more not listed; retrieve them via the Exa API.