Montgomery Ward & Co. v. State Board of Equalization

Good Law

1969 Cal. App. LEXIS 2332·272 Cal. App. 2d 728·78 Cal. Rptr. 373

Court of Appeal of CaliforniaMay 12, 1969Civ. 25220California15,695 words

Opinion

Sims, J.

The State Board of Equalization, which is charged with the administration of the California Sales and Use Tax Law (Rev. & Tax. Code, div. 2, pt. 1, §§ 6001-7176, particularly §§ 7051-7057, and see §20) has appealed from a judgment which awarded plaintiff retailer a refund of $21,251.61 with interest, representing payment made in satisfaction of an assessment for use taxes which it is claimed the retailer should have collected for the State of California during the period from April 1, 1957 to January 1, 1961 on sales of goods delivered on credit at its Klamath Falls, Oregon, and Reno, Nevada stores to customers who hold charge accounts bearing an address in California.

The parties stipulated to the facts concerning the sales, and the nature of the business activities conducted by plaintiff in California, in Klamath Falls, and in Reno, respectively. These facts are alluded to as they bear upon the various contentions of the parties.

In support of the judgment the retailer contends that the exaction levied, whether a tax or a debt (see Rev. & Tax. Code, §§6203 and 6204; and Bank of America v. State Board of Equalization (1962) 209 Cal.App.2d 780, 799-802 [ 26 Cal.Rptr. 348 ]),…

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Parties

MONTGOMERY WARD & CO., INCORPORATED
Plaintiff
STATE BOARD OF EQUALIZATION
Defendant

Judges

Sims

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