Decorative Carpets, Inc. v. State Board of Equalization
58 Cal. 2d 252 ·
Supreme Court of California · Filed
Published · citable
Cited by 3
Holding
The court held that a retailer who overpays sales tax to the state after erroneously collecting excessive reimbursements from its customers holds those over-collected funds in constructive trust for the customers, and that a refund from the State Board of Equalization is therefore contingent upon the retailer providing proof that the refund will be returned to those customers.
Statutes construed
- CIV § 2224
- RTC § 6051
- RTC § 6052
- RTC § 6094
- RTC § 6933
Cited by (3)
- ARTHUR C. HIGGINS, as Executor, etc., Plaintiff and Appellant, v. MARIA LUPE HIGGINS, Defendant and Respondent (2017) 11 Cal. App. 5th 648
- IBM PERSONAL PENSION PLAN, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Respondents; CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD OF THE CITY AND COUNTY OF SAN FRANCISCO, Defendant; IBM PERSONAL PENSION PLAN, Real Party in Interest and Respondent (2005) 131 Cal. App. 4th 1291
- Estate of ELISABETH D. PACKHAM, Deceased. AMY BUTLER TENNANT, Petitioner and Appellant, v. GORDON WILSON DENNIS et al., Objectors and Respondents (1965) 232 Cal. App. 2d 847