Legal Opinion
Occidental Life Insurance v. State Board of Equalization
California Court of Appeal
Decided September 16, 1982No. Civ. 62555PublishedCited by 7 opinions
1Opinion of the Court
Opinion
BEACH, J.
Nature of Appeal:
Appeal from a judgment of dismissal, after a demurrer was sustained, of an action brought by several insurance companies as a class (appellants) against the State Board of Equalization (respondent) for refund of sales taxes paid to retailers on purchases made by appellants.
The Issue and our Holding:
We hold that article XIII (§ 28, subd. (f)) (formerly § 14-4/5) of the California Constitution, together with Revenue and Taxation Code section 12204, which provide that the gross premium receipts tax imposed on insurance companies shall be in lieu of other taxes,…
2Cases cited10 opinions
- Brown v. OhioSupreme Court of the United States · 1977
- Garner v. LouisianaSupreme Court of the United States · 1961
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Gurley v. RhodenSupreme Court of the United States · 1975
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jacks v. City of Santa BarbaraCalifornia Supreme Court · 2017
- Hibernia Bank v. State Board of EqualizationCalifornia Court of Appeal · 1985
- Bailey v. CommissionerUnited States Tax Court · 1987
- Bailey v. CommissionerUnited States Tax Court · 1987
- First American Title Insurance Co. v. Cal. Dept. of Tax and Fee Admin.California Court of Appeal · 2021
2 more not listed; retrieve them via the Exa API.