Legal Opinion
Sprint Communications Co. v. State Board of Equalization
California Court of Appeal
Decided December 8, 1995No. A067452PublishedCited by 4 opinions
1Opinion of the Court
Opinion
PETERSON, P. J.
On this appeal we hold that: (1) the State Board of Equalization (Board) may set off, against a taxpayer’s timely claim for refund of overpayment of use taxes, all time-barred (but otherwise valid) underpayments of use taxes on other transactions which were not made during the same period for which refund is claimed; (2) a taxpayer’s agreement extending the Board’s statutory time to mail notice of use tax deficiencies for the period encompassing both its refund claim period and a stated additional period does not subject that taxpayer’s overpayment refunds to setoff for…
2Cases cited20 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
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3Cited by4 opinions
- Citicorp North America, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2000
- Apple, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2011
- Jibilian v. Franchise Tax BoardCalifornia Court of Appeal · 2006
- City National Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2007