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  5. 214 Cal.App.3d 518 (1989)
 

DELTA AIR LINES, INC v. STATE BD. OF EQUALIZATION

Docket No. B034339.

214 Cal.App.3d 518 (1989)

262 Cal. Rptr. 803

DELTA AIR LINES, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Second District, Division One.

September 29, 1989.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Appellant.

Alston & Bird, Helene Z. Cohen, Bryan, Cave, McPheeters & McRoberts, M. Sean McMillan, D. Michael Keen and Kelly S. Jennings for Plaintiff and Respondent.

OPINION

HANSON, J.

On March 8, 1983, plaintiff Delta Air Lines, Inc. (hereinafter Delta) brought an action pursuant to Revenue and Taxation Code section 69331 to recover sales and use taxes and interest totalling $37,687.68, paid under protest to the State Board of Equalization of the State of California (hereinafter Board). Plaintiff also sought declaratory relief and the imposition of a constructive...

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