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California Court of Appeal

Myers v. State Board of Equalization, B255445

In a taxpayer's mandamus action to determine whether Blue Shield of California and Anthem Blue Cross are "insurers" under the California Constitution's gross premium tax provision, Cal. Const., art. XIII sections 28(b)-(d), the trial court's sustainment of defendants' demurrer without leave to amend is reversed where, pursuant to People ex rel. Roddis v. California Mut. Assn. (1968) 68 Cal.2d 677, the taxpayer can maintain this action because the complaint alleges facts sufficient to support an inference that indemnifying against future contingent medical expenses represents a significant financial proportion of defendants' businesses.

Appellate Information

  • Decided 09/25/2015
  • Published 09/25/2015




  • California Court of Appeal


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