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EQUILON ENTERPRISES LLC v. BOARD OF EQUILIZATION

No. C059079.

189 Cal.App.4th 865 (2010)

117 Cal. Rptr. 3d 223

EQUILON ENTERPRISES LLC, Plaintiff and Appellant, v. BOARD OF EQUILIZATION et al., Defendants and Respondents; NATIONAL PAINT & COATINGS ASSOCIATION, INC., Intervener and Respondent.

Court of Appeals of California, Third District.

October 29, 2010.

Attorney(s) appearing for the Case

Somach Simmons & Dunn, Stuart L. Somach , Daniel Kelly , and Brian D. Poulsen, Jr. , for Plaintiff and Appellant.

Edmund G. Brown, Jr. , Attorney General, Paul D. Gifford , Assistant Attorney General, William L. Carter , Molly K. Mosley and Robert E. Asperger , Deputy Attorneys General, for Defendants and Respondents.

Winston & Strawn, Robert A. Julian and Susan E. Lee for Intervener and Respondent.

OPINION

ROBIE, J.—

In this tax refund case, plaintiff Equilon Enterprises LLC, doing business as Shell Oil Products US, sought a refund of $3,910,359.10 it paid for the year 2002 pursuant to regulations promulgated under the Childhood Lead Poisoning Prevention Act of 1991 (Health & Saf. Code, § 105275 et seq.), on the theory (among others) that the amount was an unconstitutional...

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