California Court of Appeal Finds Local Tax Administrative Remedies Not Preempted by Government Claims Act

The California Court of Appeal affirmed the trial court’s judgment in favor of the City of Carson. The plaintiff taxpayers sued the city for a refund of monies paid under the city’s Oil Industry Business License Tax. The city demurred alleging failure to exhaust administrative remedies under the city’s Administrative Review Ordinances before filing suit. The trial court rejected the plaintiff’s argument that the Government Claims Act preempts the local administrative remedies and entered judgment for the city. The Court of Appeals affirmed the judgment. [Tesoro Refin. & Mktg. Co. LLC, et al. v. City of Carson, Cal. Ct. App., ...