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MORNING STAR CO. v. STATE BD. OF EQUALIZATION

No. C033758.

9 Cal.Rptr.3d 600 (2004)

MORNING STAR COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, et al., Defendants and Respondents.

Court of Appeals of California, Third District.

Review Granted April 28, 2004.

Attorney(s) appearing for the Case

Law Office of Brian C. Leighton and Brian C. Leighton, Clovis; Richard Todd Luoma for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Timothy G. Laddish, Assistant Attorney General, Lawrence K. Keethe, Amy J. Winn and Molly K. Mosley, Deputy Attorneys General, for Defendants and Respondents.

BLEASE, J.

Plaintiff Morning Star Company (Morning Star) appeals from the judgment that denied it a refund of the environmental fees imposed on it by the State Board of Equalization (SBE) to fund the costs of the removal and disposition of hazardous material as required by federal law. (Health & Saf.Code, § 25205.6 et seq.)1

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