HOLLAND FURNACE CO. v. STATE BOARD

Docket No. 18677.

177 Cal.App.2d 672 (1960)

2 Cal. Rptr. 606

HOLLAND FURNACE COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION OF THE STATE OF CALIFORNIA, Appellant.

Court of Appeals of California, First District, Division One.

February 8, 1960.


Attorney(s) appearing for the Case

Stanley Mosk, Attorney General, James E. Sabine, Assistant Attorney General, Ernest P. Goodman and Harry W. Low, Deputy Attorneys General, for Appellant.

Bronson, Bronson & McKinnon for Respondent.


DUNIWAY, J.

[1] This case presents but one question: whether respondent taxpayer's claim for refund of certain sales and use taxes paid by it was filed within the time prescribed by law. We hold that it was not.

The facts are stipulated. Holland Furnace filed tax returns for quarters ended September 30, 1953, to June 30, 1956, and paid the tax it reported as due. Actually, Holland Furnace had overpaid its tax for some of the quarters. On January...

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