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AL-SAL OIL CO. v. STATE BD. OF EQUALIZATION

Docket No. C008319.

232 Cal.App.3d 969 (1991)

283 Cal. Rptr. 843

AL-SAL OIL COMPANY, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Third District.

July 26, 1991.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, and Jack Newman, Deputy Attorney General, for Defendant and Appellant.

Latham & Watkins, Thomas G. Bost and David S. Raab for Plaintiff and Respondent.

OPINION

DAVIS, J.

In this tax refund action arising under the Motor Vehicle Fuel License Tax Law (Rev. & Tax. Code, § 7301 et seq.), the State Board of Equalization (Board) appeals from a judgment in favor of the taxpayer, Al-Sal Oil Company, Inc. (Al-Sal). (1a) The issue is whether Al-Sal was required to pay an excess gallonage tax — applicable to licensed distributors — on its retail sales of...

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