MORRISON, J.
Plaintiffs, four individuals, brought suit for a refund of the $300 motor vehicle smog impact fee (Rev. & Tax.Code, §§ 6261-6263) each had paid for registering a car last registered outside California, even though the car passed California's smog check test. They also sought a declaration that the motor vehicle smog impact fee was unconstitutional. Defendants, State of California, Department of Motor Vehicles (DMV) and the State Board of...
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