McCabe

Kristen McCabe appeals from a judgment denying her petition a writ of mandate compelling the Department of Motor Vehicles (DMV) to disclose the names and addresses of those who paid the motor vehicle smog impact fee. McCabe sought this information in order to file a class refund claim based on her contention that the smog impact fee is unconstitutional.

Under Revenue and Taxation Code section 6904, subdivision (b), a claim filed on behalf of a class of taxpayers must be accompanied by written authorization from each taxpayer to be included in the class. McCabe contends this opt-in procedure for class claims necessarily implies that courts have authority to order the DMV to disclose the names and addresses of the class. She further contends that Vehicle Code section 1808.21, providing that residence addresses in DMV records are confidential, does not prevent disclosure and that the taxpayer privilege of Revenue and Taxation Code section 7056, subdivision (a)(1) does not apply. We affirm.

Background

The smog impact fee is a $300 fee imposed upon registering most motor vehicles in California if the vehicle was last registered in another state, unless the vehicle is…