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  5. 224 Cal.App.3d 665 (1990)
 

UNION OIL CO. v. STATE BD. OF EQUALIZATION

Docket No. A045070.

224 Cal.App.3d 665 (1990)

274 Cal. Rptr. 76

UNION OIL COMPANY OF CALIFORNIA, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

October 10, 1990.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, and Richard F. Finn, Deputy Attorney General, for Defendant and Appellant.

Morrison & Foerster, Thomas H. Steele, Joyce B. Hughes and Mark Windfeld-Hansen for Plaintiff and Respondent.

OPINION

McCARTY, J.* —

SUMMARY OF CASE

Revenue and Taxation Code section 6358.1 exempts from taxation the sale of "[w]aste byproducts" when used as a fuel source in lieu of oil, natural gas, or coal.

Plaintiff sued for a refund of sales tax imposed on the sale of petroleum coke produced at its plant in Santa Maria, California. The...

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