Supreme Court of California

Judgment of the Court of Appeals allowing suit challenging the defendant's telephone users tax (TUT) and seeking refund of the taxes paid to proceed, is affirmed, where: 1) the Government Claims Act permits a class action claim by taxpayers against a local government entity for the refund of an unlawful tax "in the absence of a specific tax refund procedure set forth in an applicable governing claims statute"; and 2) defendant's local ordinance purporting to prescribe the procedures for the refund of a local tax, is not a "statute" within the meaning of the Government Claims Act.

Appellate Information

• Decided 04/25/2013
• Published 04/25/2013

Judges

• BAXTER

Court

• Supreme Court of California

Counsel