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BTLG Table of Contents > Uniform Local Sales and Use Tax Court Decisions > C > City of Culver City v. State Bd. of Equalization … (1972)

Uniform Local Sales and Use Tax Court Decisions

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City of Culver City v. State Bd. of Equalization … (1972)

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Local Tax Revenues May Not BE Withheld for Failure to Turn Over a Dissolved Redevelopment Agency’s Funds

Culver City petitioned for a writ of mandate ordering the Board to redistribute to it all local sales tax revenue remitted to the Board from 1956 to 1969 by a business located in Culver City, which was erroneously distributed to the City of Los Angeles. Upon notification by Culver City that the business was actually located in Culver City, the Board redistributed to Culver City only the revenue allowed by Revenue and Taxation Code section 7209 (present quarter plus two previous quarters).

The court of appeal ruled that mandamus was not a proper remedy for alleged breach of the contract by which the Board administered both cities’ local sales tax ordinances. Culver City had also initiated a separate action against Los Angeles for breach of contract for recovery of all monies erroneously distributed, which the court ruled was the proper action to enforce the parties’ contractual obligations. City of Culver City v. State Bd. of Equalization (1972) 29 Cal.App.3d 404.