Order sustaining defendant's demurrer to plaintiff's action for a tax refund is affirmed where writing or reforming Revenue and Taxation Code sec. 24402 to sever its invalid portion would not be consistent with the enacting legislature's intent and would contradict the purpose of its enactment, and therefore would be inappropriate for the present court to rewrite or reform.
APPEAL from a judgment of the Superior Court of Los Angeles County, Irving S. Feffer, Judge. Affirmed.
SECOND APPELLATE DISTRICT, DIVISION THREE
Filed July 21, 2009
Before KITCHING J., KLEIN, P.J., ALDRICH, J.
Opinion by KITCHING J.
For Plaintiff: Baker & McKenzie, J. Pat Powers, Tod L. Gamlen, Jerry Salcido and Scott L. Brandman.
For Defendant: Edmund G. Brown, Jr., Attorney General, Felix E. Leatherwood and Brian D. Wesley, Deputy Attorneys General.