California Court of Appeal
Western States Petroleum Ass'n v. State Board of Equalization, B225932
In an action for declaratory relief seeking to invalidate a regulation of the State Board of Equalization (SBE) that adopted new valuation formulas for petroleum refineries, the trial court's judgment in favor of the plaintiffs on cross-motions for summary judgment is affirmed, where: 1) the trial court did not err in declaring the regulation to be inconsistent with Rev. and Tax. Code section 51(d); and 2) the trial court did not err in ruling that SBE's economic impact statement did not comply with requirements of the Administrative Procedures Act.
Appellate Information
- Decided 01/19/2012
- Published 01/19/2012
Judges
- Bigelow
Court
- California Court of Appeal
Counsel
- For Appellant:
- Kamala D. Harris, Cahill Davis & O‘Neall