MORNING STAR v. STATE BD. OF EQUALIZATION

No. S123481.

42 Cal.Rptr.3d 47 (2006)

38 Cal.4th 324

132 P.3d 249

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

Supreme Court of California.

April 24, 2006.


Attorney(s) appearing for the Case

Erik S. Jaffe; Richard Todd Luoma, Sacramento; and Brian C. Leighton, Clovis, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Manuel M. Medeiros, State Solicitor General, Taylor Carey, Acting Chief Assistant Attorney General, Timothy G. Laddish and David S. Chaney, Assistant Attorneys General, Lawrence K. Keethe, Amy J. Winn and Molly K. Mosley, Deputy Attorneys General, for Defendants and Respondents.


MORENO, J.

Pursuant to Health and Safety Code section 25205.6, subdivision (a),1 each year the Department of Toxic Substances Control (Department) provides the State Board of Equalization with a list of business classification codes that identifies the "types of corporations that use, generate, store, or conduct activities in this state related to hazardous materials." If a corporation has 50 or more employees in this state and falls within...

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