D.R. Systems v. Cal. State Bd. of Equalization
Plaintiff and appellant D.R. Systems, Inc. appeals from a summary judgment in favor of defendant and respondent State Board of Equalization (Board) on plaintiff's second amended complaint for a refund of sales and use tax. On the parties' cross-motions, the trial court granted summary judgment in Board's favor, ruling plaintiff had not made a timely or valid administrative claim for refund. On appeal, plaintiff contends that a January 7, 2005 letter, alone or in conjunction with other communications to Board, constituted a timely claim for refund during the relevant time period as defined by Revenue and Taxation Code[1] section 6904 and Board is equitably estopped from claiming that section 6904 was not satisfied. Alternatively, plaintiff contends the sufficiency of its January 7, 2005 letter and other communications, as well as application of equitable estoppel, are triable issues of material fact precluding summary judgment.
On this record, Board is not entitled to summary judgment because there are triable issues of material fact as to whether Board should be equitably estopped from raising plaintiff's failure to exhaust administrative requirements as a defense. Accordingly, we reverse the judgment.
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