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California Supreme Court says cities can’t add extra hurdles to tax refunds

California cities can’t require taxpayers to navigate extra local procedures before seeking a tax refund in court, the California Supreme Court ruled Monday in a long-running lawsuit involving Marathon Petroleum, which operates the state’s largest refinery. The decision gives Marathon a procedural victory in its tax battle with the City of Carson, which in 2022 told Marathon subsidiary Tesoro that it owed additional taxes under the city’s oil-industry business license tax. 

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