Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Cigarette and Tobacco Products Tax Court Decisions


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Parmar v. Board of Equalization (2011)

Shareholders lack standing to recover taxes paid by corporation on their behalf

The Court of Appeal held that shareholders lacked standing to recover taxes paid by the corporation on their behalf because refunds may be made only to the party who paid the tax. BOE's acceptance of payments from the corporation on the shareholders' behalf did not equitably estop BOE from raising the standing issue. Parmar v. Board of Equalization (2011) 196 Cal.App.4th 705.