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SPRINT COMMUNICATIONS v. ST. BD. OF EQUALIZATION

Docket No. A067452.

40 Cal.App.4th 1254 (1995)

47 Cal. Rptr.2d 399

SPRINT COMMUNICATIONS COMPANY L.P., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

December 8, 1995.

Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, and Julian O. Standen, Deputy Attorney General, for Defendant and Appellant.

Richard N. Wiley for Plaintiff and Respondent.

OPINION

PETERSON, P.J.

On this appeal we hold that: (1) the State Board of Equalization (Board) may set off, against a taxpayer's timely claim for refund of overpayment of use taxes, all time-barred (but otherwise valid) underpayments of use taxes on other transactions which were not made during the same period for which refund is claimed; (2) a taxpayer's agreement extending the Board's statutory time to mail notice of use tax deficiencies...

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