Stadler v. State Board of Equalization

Plaintiff appeals from a judgment of the trial court that he had not overpaid his motor vehicle transportation license tax (“transportation tax”) and denying him recovery of such taxes paid under protest. Plaintiff is a participating carrier involved in the interstate shipment of goods. Each shipment here involved was shipped origin-to-destination as a single through shipment under a single bill of lading, but was physically handled as a “joint through movement” by two or more independent carriers acting under an “interline” arrangement. Under such an arrangement plaintiff and each…