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CHEVRON U.S.A., INC. v. STATE BD. OF EQULIZATION

Docket No. B095391.

53 Cal.App.4th 289 (1997)

CHEVRON U.S.A., INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

March 4, 1997.

Attorney(s) appearing for the Case

COUNSEL

Bewley, Lassleben & Miller, Kevin P. Duthoy, Joseph A. Vinatieri and Jeffrey S. Baird for Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, Edmond B. Mamer, Carol H. Rehm, Jr., and Philip C. Griffin, Deputy Attorneys General, for Defendant and Respondent.

OPINION

VOGEL (Miriam A.), J.

This is a tax case, in which the question is whether Platform Gail, a partially built oil drilling platform, was "delivered" to its purchaser when the original builder's cost overruns and other construction problems required a mid-construction switch to a new builder. Our answer is "no," which means Platform Gail was not delivered within this state, which in turn means there was no taxable event for California...

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