State Compensation Insurance Fund v. State Board of Equalization
Opinion
Opinion
Newsom, J.
This appeal from a judgment dismissing an action for a tax refund challenges the validity of a provision of Proposition 103, approved by the electorate in 1989, which raised the rate of the insurance premium tax imposed by California Constitution article XIII, section 28. The State Compensation Insurance Fund (hereafter State Fund) is an “insurer” as defined by subdivision (a) of article XIII, section 28. In an earlier mandamus proceeding brought by another insurer, the Supreme Court declined to consider the issue raised in this appeal on the ground that California Constitution article XIII, section 32 bars “prepayment review of tax measures . . . .” (Calfarm Ins. Co. v. Deukmejian (1989) 48 Cal.3d 805, 838 [ 258 Cal.Rptr. 161 , 771 P.2d 1247 ].)
After paying the tax at issue for the year 1989, State Fund filed a complaint for a refund against the State Board of Equalization in the Superior Court of San Francisco. As the facts were undisputed, both parties subsequently moved for summary judgment. In a judgment entered June 4, 1992, the trial court granted the motion of the State Board of Equalization and dismissed State Fund’s action. This appeal followed.