Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales And Use Tax Court Decisions

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City of Fillmore v. Board of Equalization . . . (2011)

Decision reallocating local sales tax revenue became final in absence of timely administrative appeal.

The Court of Appeal held that the City of Fillmore's failure to file timely an administrative appeal caused BOE's decision reallocating local sales tax revenues to become final. Absent a timely administrative appeal, BOE had a ministerial duty to reallocate the revenues. The court further held that the exhaustion of remedies doctrine did not preclude two petitioning cities from intervening to seek mandate relief because BOE's jurisdiction to consider an administrative appeal was disputed. City of Fillmore v. Board of Equalization (2011) 194 Cal.App.4th 716.