Snoozie Shavings, Inc. v. State Board of Equalization

Opinion

NEWSOM, J.

The instant appeal presents the single question of whether the appellant-taxpayer has the right to maintain an action for a refund without having first made full payment of the tax liability. The trial court answered the question negatively, sustaining respondent State Board of Equalization’s demurrer without leave to amend.

The factual background shows that appellant, a California corporation with principal offices in Crescent City, California, incurred a use tax liability in the amount of $28,342.08 plus interest for certain personal property purchased outside the state but…