(Download) "Western States Bankcard Association v. City and County of San Francisco" by Supreme Court Of California # eBook PDF Kindle ePub Free

May 24, 2021

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eBook details

Title: Western States Bankcard Association v. City and County of San Francisco
Author : Supreme Court Of California
Release Date : January 23, 1977
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 84 KB

Description

This is an action for declaratory relief and for the recovery of gross receipts and payroll expense taxes which were assessed against plaintiff Western States Bankcard Association (WSBA) by the City and County of San Francisco and paid under protest for the years 1970 through 1972. The issue is whether WSBA, a nonstock, nonprofit California corporation formed by various state and national banks to administer the Mastercharge credit card system, is entitled to the benefit of constitutional and statutory provisions which grant to "banks" an "in lieu" exemption from local personal property and privilege taxes. (Cal. Const., art. XIII, ? 27 (former ? 16); Rev. & Tax. Code, ?? 23181, 23182.)