California Court of Appeal

Trial court order sustaining defendant's demurrers and entering judgment in favor of defendant is affirmed where California Constitution Art. XIII, sec. 32 bars plaintiffs' action seeking a refund of sales tax reimbursement from defendant and seeking an injunction prohibiting defendant from collecting sales tax reimbursement, as a court may not directly or indirectly enjoin or prevent the collection of a sales tax, and plaintiffs cannot circumvent the statutory scheme for sales tax reimbursement refunds by asserting causes of action not contemplated by that scheme.

Appellate Information

• Decided 05/12/2009
• Published 05/12/2009

Judges

• KITCHING, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Lange & Koncius, Joseph J.M. Lange and Jeffrey A. Koncius, El Segundo, for Plaintiffs and Appellants., The Kick Law Firm, Taras Kick, Los Angeles, and G. James Strenio for Michael McClain, Avi Feigenblatt and Gregory Fisher, as Amici Curiae on behalf of Plaintiffs and Appellants., Edmund G. Brown Jr., Attorney General, David S. Chaney and Matt Rodriquez, Chief Assistant Attorneys General, and Al Shelden, Assistant Deputy Attorney General, as Amicus Curiae., Kristine Cazadd,Robert W. Lambert and John L. Waid, Sacramento, for California State Board of Equalization as Amicus Curiae.


• For Appellees:
  
• Morrison & Foerster, Miriam A. Vogel, David F. McDowell, and Samantha P. Goodman, Los Angeles, for Defendant and Respondent., Alston & Bird, Andrew E. Paris, Ethan D. Millar and Joann M. Wakana, Los Angeles, for The Directv Group, Inc. as Amicus Curiae on behalf of Defendant and Respondent.