Pacific Motor Transport Co. v. State Board of Equalization

Plaintiffs Pacific Motor Transport Company and Pacific Motor Trucking Company commenced an action to determine the validity of, and for a declaration of their rights and duties under, an administrative regulation of defendant State Board of Equalization. The trial court sustained the board’s general demurrer on the ground that it lacked jurisdiction over the subject matter of the action. Plaintiffs’ appeal is taken from the judgment of dismissal which was thereafter entered.

The regulation in dispute is Regulation 1432. It is designed to interpret and implement the “Motor Vehicle Transportation Tax Law” which is codified as sections 9601-10505 of the Revenue and Taxation Code; it particularly refers to sections 9603, 9606 and 9653. The regulation is lengthy and need not here be set forth in full. It is to be found in title 18, California Administrative Code, section 1432. Statutory references, unless stated otherwise, will hereafter be to the Revenue and Taxation Code.

Plaintiffs’ action was brought under the purported authority of Government Code section 11440, which provides that: “Any interested person may obtain a judicial declaration as to the validity of any…