Engs Motor Truck Co. v. State Board of Equalization
California Court of Appeal
[Opinion certified for partial publication.*]
1Opinion of the Court
Opinion
SMITH, J.
—Plaintiff Engs Motor Truck Company (Engs), a retail truck dealer, appeals following summary judgment for defendant State Board of Equalization (the board) in this action for a refund of sales tax and interest paid under protest. (Rev. & Tax. Code, § 6933, all further section references are to the same code unless stated otherwise.)
The issues are (1) whether trucks sold for ostensible delivery to an out-of-state point must actually be so delivered in order to gain the seller a sales tax exemption under section 6396 of the Sales and Use Tax Law (§ 6001 et seq.), (2) if so,…
2Cases cited31 opinions
- Moyer v. Workmen's Compensation Appeals BoardCalifornia Supreme Court · 1973
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- People v. KnowlesCalifornia Supreme Court · 1950
- Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
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3Cited by19 opinions
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- Finnegan v. SchraderCalifornia Court of Appeal · 2001
- Wolfe v. Dublin Unified School DistrictCalifornia Court of Appeal · 1997
- Hunt Building Corp. v. BernickCalifornia Court of Appeal · 2000
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