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Cardinal Health 110, Inc. v. State Bd. of Equalization

California Court of Appeals, First District, Fourth Division
Feb 15, 2008
No. A114257 (Cal. Ct. App. Feb. 15, 2008)

Opinion


CARDINAL HEALTH 110, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant. A114257 California Court of Appeal, First District, Fourth Division February 15, 2008

NOT TO BE PUBLISHED

San Francisco County Super. Ct. No. CGC-04-437052

THE COURT:

The petition for rehearing filed by plaintiff on January 31, 2008, is denied.

The opinion filed herein on January 18, 2008, is ordered modified as follows:

1. On page 4 of the opinion, add the following language to the end of the carry over paragraph, after the citation to Wallace Berrie: “In reviewing an administrative rule interpreting a controlling statute, our role is broader: ‘An agency interpretation of the meaning and legal effect of a statute is entitled to consideration and respect by the courts; however, unlike quasi-legislative regulations adopted by an agency to which the Legislature has confided the power to “make law,” . . . the binding power of an agency’s interpretation of a statute or regulation is contextual: Its power to persuade is both circumstantial and dependent on the presence or absence of factors that support the merit of the interpretation.’ (Yamaha Corp. of America v. State Bd. of Equalization (1998) 19 Cal.4th 1, 7 (Yamaha).)”

2. On page 9 of the opinion, in the last paragraph, amend the cite to Yamaha to read as follows: “(Yamaha, supra, 19 Cal.4th at pp. 12-13.)”

3. On page 12 of the opinion, in the first full paragraph, delete the last sentence before the cite to Wallace Berrie (“However, section 6369 . . . for their sale to hospitals.”) and substitute the following: “However, section 6369 nowhere mentions glucose test strips and skin puncture lancets, and we cannot conclude that the statute requires the Board to treat them as medicines or that regulation 1591.1 is inconsistent with section 6369.”

There is no change in the judgment.


Summaries of

Cardinal Health 110, Inc. v. State Bd. of Equalization

California Court of Appeals, First District, Fourth Division
Feb 15, 2008
No. A114257 (Cal. Ct. App. Feb. 15, 2008)
Case details for

Cardinal Health 110, Inc. v. State Bd. of Equalization

Case Details

Full title:CARDINAL HEALTH 110, INC., Plaintiff and Respondent, v. STATE BOARD OF…

Court:California Court of Appeals, First District, Fourth Division

Date published: Feb 15, 2008

Citations

No. A114257 (Cal. Ct. App. Feb. 15, 2008)