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  5. 97 Cal.App.3d 771 (1979)
 

SNOOZIE SHAVINGS, INC v. STATE BD. OF EQUALIZATION

Docket No. 45907.

97 Cal.App.3d 771 (1979)

158 Cal. Rptr. 866

SNOOZIE SHAVINGS, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents.

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

October 18, 1979.

Attorney(s) appearing for the Case

COUNSEL

Frederick L. Hilger, Sr., for Plaintiff and Appellant.

George Deukmejian, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Gary A. Larson, Deputy Attorney General, for Defendants and Respondents.

OPINION

NEWSOM, J.

(1a) The instant appeal presents the single question of whether the appellant-taxpayer has the right to maintain an action for a refund without having first made full payment of the tax liability. The trial court answered the question negatively, sustaining respondent State Board of Equalization's demurrer without leave to amend.

The factual background shows that appellant, a California corporation...

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