Dossier
oil-industry business license tax
Coverage of oil-industry business license tax in the Nexus archive.
- California supreme court says cities can’t add extra hurdles to tax refunds
The California Supreme Court ruled that cities cannot require taxpayers to complete extra local procedures before seeking a tax refund in court. This decision provided Marathon Petroleum with a procedural victory in its tax dispute with the City of Carson over additional taxes owed under an oil-industry business license tax.