State v. City of Burbank

*600OPINION

This is an appeal and cross-appeal from a judgment declaring that certain state tax statutes, as applied, violate the Commerce Clause and a federal statute and ordering reimbursement of taxes which were paid under protest. For the reasons set forth hereinafter, the judgment is affirmed as modified by this opinion.

Hoover Dam provides electrical power for Nevada, Arizona and California. The dam, the power plant, the transmission lines to the switchyards and the switchyards themselves are owned by the United States. Some of the generators are located in Arizona and some in Nevada. Federal…