Pacific Pipeline Const. Co. v. State Bd. of Equalization

Core Citations

RESUELVE RECURSO

• Pacific Pipeline Const. Co. v. State Bd. of Equalization

SUPERSEDES

• Pacific Pipeline Const. Co. v. State Bd. of Equalization

CITED in

• Davis Wire Corp. v. State Bd. of Equalization

This document cites

• California - Sutter Packing Co. v. State Bd. of Equalization
• California - Market St. Ry. Co. v. California State Bd. of Equalization
• California - Richter v. Walker
• US - Reference Stubs - 'Retail sale' or 'sale at retail' defined
• US - Reference Stubs - "Retailer" defined; agents; newspaper carrier



See all quotations

• US - Reference Stubs - Individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period
• US - Reference Stubs - Presumption that gross receipts subject to tax; burden of proof
• US - Reference Stubs - "Sale" defined
• US - Reference Stubs - Exemption for occasional sales of personal property
• US - Reference Stubs - "Occasional sale" defined
• US - Reference Stubs - Tax imposed on privilege of selling tangible personal property at retail