General American Transportation Corp. v. State Board of Equalization

Opinion

SMITH, J.

We decide in this case that Revenue and Taxation Code section 11655, which requires the State Board of Equalization (board) to hold secret all “business affairs” information and records reported to it by taxpayers in reassessment proceedings under the private railroad car tax law (PRCTL) (Rev. & Tax. Code, § 11201 et seq.), means that reassessment hearings must be closed to the public where needed to preserve that confidentiality. Accordingly, we affirm a superior court judgment granting writ of mandate against the public disclosure of information submitted by General American…