California Court of Appeal

ResetAA Font size: Print

McClain v. Sav-On Drugs, 265011

In a class action suit filed by a group of customers predicated on their ability to obtain an order compelling the retail pharmacies to file an administrative claim with state Board of Equalization, seeking a refund of the sales tax paid for skin puncture lancets and glucose test strips, the trial court judgement is affirmed where a court may create a new tax refund remedy--and, accordingly, that the requisite 'unique circumstances' exist--only if (1) the person seeking the new tax refund remedy has no statutory tax refund remedy available to it, (2) the tax refund remedy sought is not inconsistent with existing tax refund remedies, and (3) the Board has already determined that the person seeking the new tax refund remedy is entitled to a refund, such that the refusal to create that remedy will unjustly enrich either the taxpayer/retailer or the Board. Because the Revenue and Taxation Code does not provide for this remedy and because plaintiffs have not established any of the three prerequisites to the exercise of the judicial residual power to fashion new remedies, the trial court correctly sustained demurrers to all of the claims in the customers' operative complaint without leave to amend.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2017/03/13

Judges

  • HOFFSTADT

Court

  • California Court of Appeal

Counsel


FindLaw Career Center


      Post a Job  |  View More Jobs

    View More