California Court of Appeal, 5th District November 28, 2017, A147642 (City of Fontana v. Cal. Dep't of Tax & Fee Admin.)

Richman, J.

*903If a municipality imposes a sales tax, the State Board of Equalization (Board or BOE) has the statutory authority to collect and then remit the tax back to the municipality. But what if more than one municipality claim that the taxable sale occurred within its jurisdiction?