BAXTER, J.
The principal issue in this declaratory relief action is the validity of a State Board of Equalization (Board) policy pursuant to which a taxpayer must pay both accrued interest on a tax deficiency assessment and the tax itself as a prerequisite to Board consideration of the taxpayer's claim for refund of sales and use taxes. Preliminary issues are whether the action is barred either because plaintiff failed to exhaust administrative remedies or as an action...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.