Oil Industry Business License Tax

Subscribe to Oil Industry Business License Tax via RSS

California state tax procedures occupy the field: City’s administrative tax procedures preempted by the state’s Government Claims Act

By Jonathan Feldman & Emma Shokeir on September 16, 2026

In Tesoro Refining & Mktg. Co. LLC v. City of Carson, the California Supreme Court held that the Government Claims Act (GCA) preempts local governments from requiring taxpayers to comply with local administrative review procedures before filing a tax refund claim. Tesoro operates a refinery in the City of Carson, California, which, in 2017…

MENU

SALT Shaker

SALT Shaker

Oil Industry Business License Tax

California state tax procedures occupy the field: City’s administrative tax procedures preempted by the state’s Government Claims Act

Stay Connected

Privacy Policy