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STATE BD. OF EQUALIZATION v. SUPERIOR COURT

No. H028833.

42 Cal.Rptr.3d 116 (2006)

138 Cal.App.4th 951

STATE BOARD OF EQUALIZATION, Petitioner, v. The SUPERIOR COURT of Santa Clara County, Respondent. barnesandnoble.com, LLC, Real Party in Interest.

Court of Appeals of California, Sixth District.

April 20, 2006.

Attorney(s) appearing for the Case

Bill Lockyer, Attorney General of the State of California, Randall P. Borcherding, Supervising Deputy Attorney General, David Lew, Deputy Attorney General, for Petitioner State Board of Equalization.

James McManis, Michelle Tidalgo, Jessica Valenzuela Santamaria, McManis Faulkner & Morgan, for Real Party in Interest, barnesandnoble.com.

MIHARA, J.

Real party in interest barnesandnoble.com (BN) filed an action against petitioner State Board of Equalization (Board) in which it sought a refund of state sales and use taxes. The Board filed a motion to transfer the action to superior court in the County of San Francisco, which the trial court denied. The Board seeks a writ of mandate and/or prohibition directing respondent Santa Clara County Superior Court to vacate its order and enter a new order granting...

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