State Board of Equalization v. Superior Court
Opinion
Opinion
Blease, J.
This case concerns secret law. It arises on a writ of review of a judgment, issued under the California Public Records Act (Gov. Code, § 6250 et seq.) , which directs the State Board of Equalization (Board) to disclose to Associated Sales Tax Consultants (Associated) documents (from which confidential taxpayer information has been excised) which show the Board’s practice in interpreting and applying Sales and Use Tax Regulations 1660 and 1667 (Cal. Code Regs., tit. 18, §§ 1660, 1667).
The Board concedes the documents are public records but would withhold them on the ground the public interest in their disclosure is outweighed by the burden of excising confidential taxpayer information. In the published portion of this opinion we will conclude that the taxpayer information is segregable from the documents sought and that the public interest in disclosure far outweighs the burden and cost of excision, which will largely be borne by Associated. We also will conclude that the Board must prepare a list of the documents at Associated’s expense to permit it to narrow its request by eliminating unwanted records.
We will affirm the judgment.