9
Summary of California Law (10th), Taxation
I. INTRODUCTION
<d2.o n="A. [§1] Nature of
Taxing Power.
<d2.o n="B. [§2] Limitations
on Power.
<d2.o n="C. Construction of Tax Statutes.
<d3.o n="1. [§3] Early
Position: Strict Construction Against Government.
<d3.o n="2. [§4] Exemptions
Construed Against Taxpayer.
<d2.o n="D. [§5] Types of
Taxes.
<d2.o n="E. Intergovernmental Taxation and Immunity.
<d3.o n="1. Theory and Scope of Immunity.
<d4.o n="(a) [§6] Federal
Immunity.
<d4.o n="(b) [§7] State
Immunity.
<d4.o n="(c) [§8] Express
Waiver of Immunity.
<d4.o n="(d) [§9] Express
Grant of Immunity.
<d3.o n="2. Indirect Burdens.
<d4.o n="(a) [§10] Former Rule
of Immunity.
<d4.o n="(b) Rejection of Indirect Burden Theory.
<d5.o n="(1) [§11] In
General.
<d5.o n="(2) [§12] Government
Contractors.
<d4.o n="(c) [§13] Privilege
or Use Tax.
<d4.o n="(d) [§14] Exception:
Discriminatory Tax Is Invalid.
<d3.o n="3. [§15] Income
From Government Obligations.
II. PUBLIC PURPOSE IN STATE TAXATION
<d2.o n="A. [§16] In
General.
<d2.o n="B. California Constitution: Gift of Public Money.
<d3.o n="1. [§17] Invalid
Expenditures.
<d3.o n="2. [§18] Public
Purpose Exception.
<d3.o n="3. [§19] Retroactive
Cancellation of Tax.
III. DUE PROCESS AND EQUAL PROTECTION
<d2.o n="A. Procedural Due Process.
<d3.o n="1. Notice and Hearing.
<d4.o n="(a) [§20] In
General.
<d4.o n="(b) [§21] Sufficiency
of Notice.
<d3.o n="2. Summary Collection Procedure.
<d4.o n="(a) [§22] In
General.
<d4.o n="(b) [§23] Sale
Without Hearing Is Invalid.
<d3.o n="3. [§24] Security
for Administrative Review.
<d2.o n="B. Substantive Due Process.
<d3.o n="1. Special Assessment for Local Improvements.
<d4.o n="(a) Assessment Without or in Excess of Benefits.
<d5.o n="(1) [§25] In
General.
<d5.o n="(2) [§26] Judicial
Review.
<d5.o n="(3) [§27] Curative
Act Does Not Make Invalid Assessment Safe From Attack.
<d4.o n="(b) [§28] Reassessment
Where Benefits Are Not Realized.
<d4.o n="(c) [§29] Fraudulent
Assessment.
<d3.o n="2. [§30] Retroactive
Tax.
<d3.o n="3. Jurisdiction.
<d4.o n="(a) [§31] Jurisdiction
Over Person.
<d4.o n="(b) [§32] Jurisdiction
Over Real Property.
<d4.o n="(c) Jurisdiction Over Tangible Personal Property.
<d5.o n="(1) [§33] Property
With Fixed Situs.
<d5.o n="(2) [§34] Property
Without Fixed Situs.
<d4.o n="(d) Jurisdiction Over Intangibles: Multiple
Taxation.
<d5.o n="(1) [§35] Earlier
Theories and Decisions.
<d5.o n="(2) [§36] Present
Rule: Multiple Taxation Is Valid.
<d5.o n="(3) Multiple Findings of Domicile.
<d6.o n="(aa) [§37] Validity
of Multiple Taxation.
<d6.o n="(bb) [§38] Statutory
Solutions: Compromise or Arbitration.
<d2.o n="C. Equal Protection: Discriminatory Taxes.
<d3.o n="1. Unequal Assessment: Administrative
Discrimination.
<d4.o n="(a) [§39] What
Constitutes Invalid Discrimination.
<d4.o n="(b) [§40] Showing of
Intentional Discrimination.
<d3.o n="2. Classification of Subjects of Tax.
<d4.o n="(a) [§41] Power To
Select and Grant Exemptions.
<d4.o n="(b) [§42] Valid
Discrimination for Regulatory Purposes.
<d4.o n="(c) [§43] Valid
Discrimination for Retaliatory Purposes.
<d4.o n="(d) Invalid Discrimination.
<d5.o n="(1) [§44] In
General.
<d5.o n="(2) [§45] Discriminatory
Exemptions.
<d5.o n="(3) [§46] Domestic
Preference Tax on Insurance Companies.
<d4.o n="(e) Municipal License Taxes and Fees.
<d5.o n="(1) [§47] In
General.
<d5.o n="(2) [§48] No Fixed
Place of Business.
<d5.o n="(3) [§49] Places of
Amusement.
<d5.o n="(4) [§50] Transient
Lodger.
<d5.o n="(5) [§51] Extraterritorial
Tax.
<d5.o n="(6) [§52] Nonresident
Commuter.
<d5.o n="(7) [§53] Tax To
Defeat Exemption.
<d3.o n="3. [§54] School
Taxes.
IV. STATE TAXES AFFECTING FOREIGN COMMERCE
<d2.o n="A. State Cannot Tax Imports.
<d3.o n="1. [§55] Constitutional
Prohibition.
<d3.o n="2. Original Package Doctrine.
<d4.o n="(a) [§56] Theory and
Scope of Doctrine.
<d4.o n="(b) [§57] Limitations
on Application.
<d4.o n="(c) [§58] Doctrine
Abrogated.
<d2.o n="B. State Cannot Tax Exports.
<d3.o n="1. In General.
<d4.o n="(a) [§59] Constitutional
Prohibition.
<d4.o n="(b) [§60] Commerce
Clause Distinguished.
<d4.o n="(c) [§61] Sale of
Bunker Fuel Is Not Export.
<d3.o n="2. When Immunity Arises.
<d4.o n="(a) [§62] Test:
Course of Transportation.
<d4.o n="(b) [§63] Test Met
and Goods Immune.
<d4.o n="(c) [§64] Test Not
Met and Tax Valid.
<d3.o n="3. [§65] Interruption
of Transportation.
V. STATE TAXES AFFECTING INTERSTATE COMMERCE
<d2.o n="A. In General.
<d3.o n="1. [§66] Commerce
Is Not Wholly Immune.
<d3.o n="2. [§67] Test of
Unreasonable Burden.
<d3.o n="3. [§68] Discriminatory
Exemptions.
<d3.o n="4. [§69] Postpayment
Remedies for Invalid Taxes.
<d2.o n="B. Gross Receipts and Net Income Taxes.
<d3.o n="1. [§70] Gross
Receipts Tax as Direct Burden.
<d3.o n="2. [§71] Multiple
Burdens and Apportioned Gross Receipts Tax.
<d3.o n="3. [§72] Net Income
From Interstate Commerce.
<d2.o n="C. Property Tax on Instrumentalities or Goods.
<d3.o n="1. Apportionment Required.
<d4.o n="(a) [§73] In
General.
<d4.o n="(b) [§74] Railroad
Rolling Stock.
<d4.o n="(c) Aircraft.
<d5.o n="(1) [§75] Domestic
Aircraft in Foreign Commerce.
<d5.o n="(2) [§76] Foreign
Aircraft in Foreign Commerce.
<d5.o n="(3) [§77] Aircraft
Operating Between Air Force Bases.
<d5.o n="(4) [§78] Codification
of Law on Interstate Flight.
<d4.o n="(d) [§79] Oceangoing
Vessels.
<d4.o n="(e) [§80] Instrumentalities
of Foreign Commerce.
<d3.o n="2. [§81] Goods in
Interstate Sale.
<d2.o n="D. Sales and Use Taxes.
<d3.o n="1. Use Tax After Interstate Sale.
<d4.o n="(a) [§82] Theory of
Tax.
<d4.o n="(b) [§83] Valid
Taxes.