California Court of Appeal September 16, 1982, Civ. 62555 (Occidental Life Insurance v. State Board of Equalization)

Opinion

BEACH, J.

Nature of Appeal:

Appeal from a judgment of dismissal, after a demurrer was sustained, of an action brought by several insurance companies as a class

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(appellants) against the State Board of Equalization (respondent) for refund of sales taxes paid to retailers on purchases made by appellants.

The Issue and our Holding:

We hold that article XIII (§ 28, subd.