FARRAR v. FRANCHISE TAX BD.

Docket No. A056762.

15 Cal.App.4th 10 (1993)

18 Cal. Rptr.2d 611

DONALD E. FARRAR et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

April 22, 1993.


Attorney(s) appearing for the Case

COUNSEL

Howard, Rice, Nemerovski, Canady, Robertson & Falk, Elizabeth S. Salveson and John E. Eichhorst for Plaintiffs and Appellants.

Daniel E. Lungren, Attorney General, Richard Finn and Joyce E. Hee, Deputy Attorneys General, for Defendant and Respondent.


OPINION

PERLEY, J.

Revenue and Taxation Code1 section 19055 provides that an administrative claim for refund of income taxes when "filed for or on behalf of a class of taxpayers shall do all of the following: [¶] (a) Be accompanied by written authorization from each taxpayer sought to be included in the class. [¶] (b) Be signed by each taxpayer...

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