California Court of Appeal

In an action seeking a refund of cigarette and tobacco taxes paid in part by plaintiffs and in part on their behalf by their closely-held corporation, the trial court's grant of a refund is reversed in part where plaintiffs lack standing to recover the taxes paid by the corporation on their behalf, because under section 30407 of the Cigarette and Tobacco Products Tax Law (Rev. & Tax. Code, section 30001 et seq.), only the party who paid the tax can obtain a refund. Judgment is affirmed in all other respects.

Appellate Information

• Decided 06/14/2011
• Published 06/14/2011

Judges

• PERLUSS

Court

• California Court of Appeal

Counsel