Judge: Michelle Williams Court, Case: 23PSCV02623, Date: 2023-11-09 Tentative Ruling

Case Number: 23PSCV02623    Hearing Date: November 9, 2023    Dept: 1

23PSCV02623            HAPPY HARBOR RESTAURANT, IN... vs CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

Defendant’s Unopposed Motion to Transfer Venue to Central District, Stanley Mosk Courthouse (Local Rule 2.3(b)(2); Code Civ. Proc., §§ 396b, 398)

TENTATIVE RULING:  The motion is GRANTED.  Notice of the case reassignment shall issue shortly.  Moving party to give notice.

Defendant seeks to transfer this action from the East District to the Central District pursuant to California Revenue and Taxation Code section 6933. The statute provides, in part: “[w]ithin 90 days after the mailing of the notice of the board's action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.” Thus, the “Legislature acknowledged the Attorney General’s statutory duty to defend the Board in all actions for tax refunds by fixing venue where he has an office.” (State Bd. of Equalization v. Superior Court (2006) 138 Cal.App.4th 951, 956.)

Defendant’s counsel states “[t]he Attorney General of California does not have an office in the City of Pomona, but does have an office in the City of Los Angeles, at 300 S. Spring St., Los Angeles CA 90013,” (Keith Decl. ¶ 2), which is within the Central District of the Los Angeles Superior Court.

Accordingly, the case was filed in an improper district and Defendant’s unopposed motion is GRANTED.