The opinion
CLARK, J.
I dissent.
Under some circumstances, the Legislature’s failure to establish a remedy to effectuate a right to a sales tax refund may justify this court’s conclusion that the Legislature has purposely left it to the judiciary to create a remedy. (Decorative Carpets, Inc. v. State Board of Equalization (1962) 58 Cal.2d 252, 255-256 [ 23 Cal.Rptr. 589 , 373 P.2d 637 ].) However, no such conclusion is justified here. Former section 6454.5 of the Revenue and Taxation Code was adopted as an urgency measure establishing a remedy for refund of sales taxes paid on the basis of the federal excise tax on motor vehicles between 16 August 1971 and 10 December 1971. (Stats. 1972, ch. 44, § 1, p. 62. j 1 That statute did not provide for actions by retail purchasers against the State Board of Equalization. Assembly Bill No. 222 providing for direct refunds from the board to retail customers, although ordered to third reading, eventually died in the inactive file. (Assem. J. (1972 Reg.Sess.) pp. 1857, 1919, 2177, 8661.)
The Legislature having specifically established a method for recovery of *804 the taxes involved here and having failed to adopt Assembly Bill No. 222, there is no basis for concluding the Legislature intended to leave it to courts to fashion a remedy, and this court should not do so. The general provision prohibiting actions against the board by retail purchasers (Rev. & Tax. Code, § 6901 et seq.; Decorative Carpets, Inc. v. State Board of Equalization, supra, 58 Cal.2d 252, 255 ), should therefore be given effect, and the judgment affirmed.
McComb, J., concurred.
Former section 6454.5 of the Revenue and Taxation Code provided: “Notwithstanding any other provision of law, any person licensed or certificated pursuant to the Vehicle Code as a vehicle manufacturer, dealer or dismantler may credit against any taxes due under this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251), of Division 2 for any quarterly period any amounts which have been returned during that period to retail customers as excess sales tax reimbursement as the result of the refund to such customers of the federal excise tax on manufacturers, producers or importers of motor vehicles sold during the period August 16, 1971, through December 10, 1971.
“Any person claiming such credit shall file with the quarterly return on which the credit is claimed a written statement that the amount credited has been returned to the customers and shall retain evidence that the amount was so returned. Such person shall also retain proof (1) as to the amount of federal excise tax refunded to the customer by the manufacturer, (2) that the vehicle was sold to the purchaser to whom the federal excise tax was refunded, and (3) that the federal excise tax was included in the measure of sales taxes reported and paid to the State Board of Equalization.
“This section shall have no further force or effect after June 30, 1973 and is repealed at such time.”