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BTLG Table of Contents > Sales and Use Tax Annotations > R > 460.0000 Reimbursement for Sales Tax > Annotation 460.0171

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R

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460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0171

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460.0171 Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred. A consumer could not maintain a cause of action against a retailer for a refund of alleged excess sales tax reimbursement collected by that retailer because there must first be a prior legal determination by the CDTFA that excess sales tax reimbursement was collected and that a refund was owed. McClain v. Sav-On Drugs (2019) 6 Cal.5th 951.