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  5. 234 Cal.App.3d 1751 (1991)
 

TETRA PAK, INC. v. STATE BD. OF EQUALIZATION

Docket No. A048996.

234 Cal.App.3d 1751 (1991)

286 Cal. Rptr. 529

TETRA PAK, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

October 16, 1991.

Attorney(s) appearing for the Case

COUNSEL

Fulbright & Jaworski, Peter H. Mason and Calvin House for Plaintiff and Appellant.

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Timothy G. Laddish, Assistant Attorney General, Richard F. Finn and Julian O. Standen, Deputy Attorneys General, for Defendant and Appellant.

OPINION

POCHE, Acting P.J.

California was one of a number of states that during the mid-1980's enacted an amnesty program which gave delinquent taxpayers a period within which to square unpaid or unreported accounts in exchange for the surrender by the state of its power to seek penalty surcharges and criminal sanctions. One of the issues presented here is whether such a delinquent...

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