California Department of Tax and Fee Administration v. Superior Court
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A taxpayer cannot avoid Article XIII, section 32 of the California Constitution's "pay first" rule by alleging, in a claim for declaratory relief invoking Government Code section 11350, that the tax regulation giving rise to his unpaid tax assessment is invalid.
The Court of Appeal held that this is the result dictated by the canons of statutory construction; the purpose underlying section 11350 does not justify exempting declaratory relief otherwise subject to section 32's "pay first" rule from its auspices; and the California Supreme Court has already strongly suggested that section 11350 must not be read as an exemption from section 32's "pay first" rule. To the extent language in Pacific Motor Transport Co. v. State Bd. of Equalization (1972) 28 Cal.App.3d 230 can be read to suggest a contrary answer, the court respectfully disagreed with Pacific Motor. Accordingly, the court granted the writ petition challenging the trial court's order overruling the demurrer in this case, and directed the trial court to enter a new and different order sustaining the demurrer without leave to amend.
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