Morning Star Co. v. Bd. of Equalization 5/5/11 CA3

State: California

Court: 1st District Court of Appeal 1st District Court of Appeal

Docket No: C063437

Case Date: 08/25/2011

Preview:Filed 5/5/11

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA THIRD APPELLATE DISTRICT (Sacramento) ---THE MORNING STAR COMPANY, Plaintiff and Appellant, v. BOARD OF EQUALIZATION et al., Defendants and Respondents. C063437 (Super. Ct. No. 34-200800005600-CU-MC-GDS)

APPEAL from a judgment of the Superior Court of Sacramento County, Lloyd G. Connelly, Judge. Affirmed. Law Offices of Brian C. Leighton and Brian C. Leighton for Plaintiff and Appellant. Edmund G. Brown, Jr., Attorney General, Paul D. Gifford, Assistant Attorney General, William L. Carter and Molly K. Mosley, Deputy Attorneys General, for Defendants and Respondents.

In this appeal, we uphold the validity of a regulation adopted by defendant Department of Toxic Substances Control (the Department)--California Code of Regulations, title 22, section 66269.1 (the Regulation)--which interprets its underlying 1

statute, Health and Safety Code section 25205.6.1

We also

conclude that section 25205.6 imposes a constitutionally valid tax. Section 25205.6 imposes an annual charge on those types of

businesses, with at least 50 employees, which use, generate, store, or conduct activities in California related to hazardous materials. (

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