# County of Sonoma v. State Board of Equalization

> California Court of Appeal · October 28, 1987 · 195 Cal. App. 3d 982

URL: https://www.frixlaw.com/law-library/cases/9722426

## Case

- **Full name:** COUNTY OF SONOMA Et Al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION Et Al., Defendants and Appellants; UNION OIL COMPANY OF CALIFORNIA, Et Al., Interveners and Appellants
- **Court:** California Court of Appeal
- **Decided:** October 28, 1987
- **Citations:** 195 Cal. App. 3d 982; 241 Cal. Rptr. 215
- **Precedential status:** Published
- **Opinion:** Concurrence by Poche
- **Judges:** Sabraw, Poche
- **Cited by:** 15 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9722426

## Opinion text

POCHE, J.
I concur in the judgment of this court on the basis that, since its original enactment in 1941, Revenue and Taxation Code section 6353 in all its various forms has always exempted sales of geothermal steam from retail sales tax.
A petition for a rehearing was denied November 25, 1987, and the opinion was modified to read as printed above. Respondents’ petition for review by the Supreme Court was denied January 27, 1988.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9722426. Public record. Not legal advice.