Southwest Rebuts L.A. County’s Brief in Jet Fuel Tax Dispute

A Southwest Airlines Co. affiliate told a California appeals court it’s entitled to an estimated $10.8 million sales and use tax refund because the state legislature doesn’t have the power to overrule local authorities and their voters.

Los Angeles and Sacramento counties’ argument that the state can pass tax laws raising tax rates and obligating counties to incorporate such changes into their local laws is contrary to the state constitution, Southwest Jet Fuel Co.’s said in response to the counties’ amicus brief.

• Proposition 62 was passed so local taxes couldn’t be raised without voter approval, Southwest told the California ...