California Supreme Court Watch

#25-148 Tesoro Refining & Marketing Co. LLC v. City of Carson, S289952.  (B335686; nonpublished opinion; Los Angeles County Superior Court; 23STCV14351.)  Petition for review after the Court of Appeal reversed the judgment in a civil action.  This case presents the following issue:  Must a claimant for a local government tax refund comply with a local administrative review procedure prior to pursuing its remedies under the Government Claims Act (Gov. Code, § 810 et seq.), or does the Act preempt such a requirement under the doctrine of field preemption?

Petition for review granted: 5/28/2025

Case fully briefed: 9/11/2025

See the Court of Appeal Opinion.

In the news: California Court of Appeal Finds Local Tax Administrative Remedies Not Preempted by Government Claims Act, Bloomberg Tax (Mar. 6, 2025).