GTE Sprint Communications Corp. v. State Board of Equalization

Opinion

HANING, J.

Defendant/appellant State Board of Equalization appeals a summary judgment in favor of plaintiff/respondent GTE Sprint Communications Corporation in respondent’s action for refund of surcharges paid pursuant to the California Emergency Telephone Users Surcharge Law (the Act). (Rev. & Tax. Code, § 41001 et seq.) Appellant contends the court erred in determining respondent had no duty to collect the subject surcharge.

Facts

This case concerns respondent’s payment of a surcharge under the Act for the period July 1, 1977, through December 31, 1983. The parties submitted a…