California Court of Appeal

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City of Fontana v. California Department of Tax and Fee Administration, 147642

Read City of Fontana v. California Department of Tax and Fee Administration, 147642
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Reversing a trial court order reallocating local sales tax that had been remitted to Cities A and B to City C, a decision that had overturned the decision of the State Board of Equalization, because it is within the Board's authority to determine where sales of personal property occur and designate the municipality that will receive any tax collected by the Board and the decision was within the Board's administrative expertise and discretionary authority to make such a determination.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2017/11/28

Judges

  • RICHMAN

Court

  • California Court of Appeal

Counsel

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