Philips & Ober Electric Co. v. State Board of Equalization

On August 11, 1981, respondent State Board of Equalization (Board) issued a notice of redetermination to appellant Philips *725 and Ober Electric Co. (Philips) assessing an underpayment of tax and interest in the amount of $19,144.87. Philips paid this amount and then filed a claim for refund for the entire amount. The Board denied the claim for refund. Thereafter, appellant filed a “Complaint for Refund of Sales and/or Use Taxes” in superior court. This appeal is taken from a judgment of the superior court which dismissed for lack of jurisdiction. The court determined that it could not grant appellant the relief it sought due to the fact that appellant had failed to exhaust all administrative remedies before seeking judicial relief. After review, we affirm.

Pursuant to a purchase order dated September 11, 1972, appellant contracted with Fischbach & Moore (Fischbach) to furnish certain material, equipment, and technical services for an “isolated type electrical power system” within a hospital being constructed by the Veterans’ Administration in San Francisco, California. The system was to include a nurse call system, an intercommunication system, a fire alarm system, a…