California, United States of America
The following excerpt is from Woosley v. State of California, 13 Cal.Rptr.2d 30, 3 Cal.4th 758, 838 P.2d 758 (Cal. 1992):
Contrary to the line of Court of Appeal decisions cited above, we conclude, for the reasons that follow, that the holding in City of San Jose v. Superior Court, supra, 12 Cal.3d 447, 115 Cal.Rptr. 797, 525 P.2d 701, should not be extended to include claims for tax refunds.
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