Experience

State & Local Tax

Tesoro Refining & Marketing Company LLC, et al. v. City of Carson, 20 Cal. 5th 531 (Aug. 10, 2026): on behalf of two local taxpayers, successfully argued that a city’s attempt to require taxpayers to exhaust elaborate post-payment “administrative remedies” before pursuing a claim for refund was preempted by the Government Claims Act, Cal. Govt. Code § 810 et seq.

Tesoro Logistics Operations, LLC v. City of Rialto, 40 Cal. App. 5th 798 (2019), rev. denied, 2020 Cal. LEXIS 450 (Cal., Jan. 15, 2020): on behalf of two oil refiners, successfully challenged the City of Rialto’s Measure U, a tax on wholesale liquid fuel storage tanks, as an illegal property tax that required a two-thirds vote, rather than a business license tax requiring a majority, resulting in multi-million dollar tax refunds.

Tax Measure Drafting: advised local public officials and local ballot measure proponents on drafting tax measures.