Legal Opinion
City of Fontana v. Cal. Dep't of Tax & Fee Admin.
California Court of Appeal, 5th District
Decided November 28, 2017No. A147642PublishedCited by 6 opinions
1Opinion of the CourtRichman, J.
*903If a municipality imposes a sales tax, the State Board of Equalization (Board or BOE) has the statutory authority to collect and then remit the tax back to the municipality. But what if more than one municipality claim that the taxable sale occurred within its jurisdiction? Included in the Board's authority is the power to determine where sales of personal property occur, and the correlative power to designate the municipality that will receive any local sales tax that is being collected by the Board. Here, following an internal reorganization of an existing seller, the Board decided that…
2Cases cited64 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Bixby v. PiernoCalifornia Supreme Court · 1971
- Strumsky v. San Diego County Employees Retirement Assn.California Supreme Court · 1974
- Western States Petroleum Assn. v. Superior CourtCalifornia Supreme Court · 1995
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3Cited by6 opinions
- Tanguilig v. Valdez, California Court of Appeal, 5th District2019
- JMS Air Conditioning & Appliance Serv., Inc. v. Santa Monica Cmty. Coll. Dist., California Court of Appeal, 5th District2018
- Martinez v. Pub. Employees' Ret. Sys., California Court of Appeal, 5th District2019
- JMS Air Conditioning etc. v. Santa Monica Community College Dist.California Court of Appeal · 2019
- Martinez v. Public Employees' Retirement SystemCalifornia Court of Appeal · 2019
1 more not listed; retrieve them via the Exa API.