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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Court Decisions


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Jordan et al. v. Department of Motor Vehicles et al. … (2002)


Arbitration Award Limited to $18.194 Million

Revenue and Taxation Code Section 6909 (b) implicitly contained a cap of $18.194 million in attorneys' fees and costs. At the time this section was enacted, the state had appealed a trial court judgment for this amount but the plaintiffs had not. Any arbitration award greater than this amount would be an unconstitutional gift of public funds. Jordan et al. v. Department of Motor Vehicles et al. (2002) 100 Cal.App.4th 431.