Opinion
Page 1466b
160 Cal.App.4th 1466b __ Cal.Rptr.3d__ SEARLES VALLEY MINERALS OPERATIONS, INC., et al. Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent. D049905M California Court of Appeal, Fourth District, First Division March 25, 2008Super. Ct. No. GIC840761
[Modification of opinion (160 Cal.App.4th 514;___Cal.Rptr.3d___), upon denial of rehearing.]
THE COURT:
The petition for rehearing is denied. The opinion is modified as follows and the petition for rehearing is DENIED:
1. On page 2, line 16 [160 Cal.App.4th 517, 3d full par. line 3], add the words "its purchase" before the word "is".
2. On page 3, line 5 [160 Cal.App.4th 517, 5th full par., line 3], delete the words "for the coal they purchased" and replace them with "on their purchases of the coal".
On page 3, line 9 [160 Cal.App.4th 518, 1st full par., line 2], delete the words "and was taxable as such" and replace them with ", making its purchase subject to the use tax."
3. On page 12, line 17 [160 Cal.App.4th 524, 1st full par., line 4, replace the first word "are" with "is".
4. On page 15, lines 20 and 21 [160 Cal.App.4th 526. 1st full par., last sentence], delete the words "Nothing in Board Regulation section 1525(a)'s description of what property is subject to the use tax" and replace them with "Nothing in the regulation".
5. On page 16, line 13 [160 Cal.App.4th 526, 5th full par. lines 5-7], delete the words "the foregoing statutory provisions would be mere surplusage in this context and would not promote what the Taxpayers admit is" and replace them with the words "so too would any fuel used to produce steam in generating electricity. Absent the existence of a specific exemption so providing, we reject the Taxpayers' argument, which would render the foregoing statutory provisions as mere surplusage in this context and run contrary to".
On page 16, line 18 [160 Cal.App.4th 526, 5th full par., line 11], add the words "sales of after the word "because".
Page 1466c
On page 16, line 21 [160 Cal.App.4th 526, 5th full par. line 15], add the word "generally" after the word "are".
There is no change in the judgment.