Legal Opinion

American President Lines, Ltd. v. Zolin

California Court of Appeal

Decided September 27, 1995No. Docket Nos. A064632, A067501PublishedCited by 10 opinions

1Opinion of the Court

Opinion

MERRILL, J.

American President Lines, Ltd. (APL), paid over $4.2 million in additional fees assessed by the Department of Motor Vehicles (DMV), for registering its fleet of truck trailers during 1989-1991. This appeal and related writ petition question the DMV’s determination of those fees and place under scmtiny the procedures for challenging them. We conclude the DMV wrongly assessed additional fees for the years 1989 and 1990, which were covered by a special agreement between the DMV and APL and wrongly computed the fees for 1991, which was outside the special agreement. We affirm…

2Cases cited18 opinions

  1. Parsons v. Bristol Development Co.California Supreme Court · 1965
  2. Pacific Gas & Electric Co. v. G. W. Thomas Drayage & Rigging Co.California Supreme Court · 1968
  3. Woosley v. State of CaliforniaCalifornia Supreme Court · 1992
  4. Standard Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1936
  5. Pacific Gas & Electric Co. v. State Board of EqualizationCalifornia Supreme Court · 1980

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3Cited by10 opinions

  1. Badie v. Bank of AmericaCalifornia Court of Appeal · 1998
  2. Mission Housing Development Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1997
  3. Reis v. Biggs Unified School DistrictCalifornia Court of Appeal · 2005
  4. Bates v. Franchise Tax BoardCalifornia Court of Appeal · 2004
  5. First Aid Services of San Diego, Inc. v. California Employment Development DepartmentCalifornia Court of Appeal · 2005

5 more not listed; retrieve them via the Exa API.

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