PAC. GAS ETC. CO. v. STATE BD. OF EQUAL

Docket No. 16297.

134 Cal.App.2d 149 (1955)

285 P.2d 305

PACIFIC GAS AND ELECTRIC COMPANY (a Corporation), Appellant, v. STATE BOARD OF EQUALIZATION, Respondent.

Court of Appeals of California, First District, Division Two.

June 27, 1955.


Attorney(s) appearing for the Case

Chaffee E. Hall, Robert H. Gerdes, Richard H. Peterson and Malcolm H. Furbush for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorneys General, Ernest P. Goodman and Eugene B. Jacobs, Deputy Attorneys General, for Respondent.


NOURSE, P.J.

The Pacific Gas and Electric Company, hereinafter called the Company, appeals from a judgment denying its action for refund of sales tax paid in the amount of $324,953.94 plus interest, on the ground that said action was barred by the provisions of section 6933 of the Revenue and Taxation Code. Said section requires the court action to be brought by the claimant within 90 days after the mailing of the notice of the State Board of Equalization's action...

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