Section 17203

Citation: Section 17203
Parent Document: Kraus v. Trinity Management Services, Inc., 999 P.2d 718 (2000)
Jurisdiction: California (state)
Effective Date: 2000-06-05
Original Source: https://www.courtlistener.com/opinion/1159700/kraus-v-trinity-management-serv... ↗

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[17] Earlier, in Blue Chip Stamps v. Superior Court (1976) 18 Cal.3d 381, 134 Cal.Rptr. 393, 556 P.2d 755, the court held that the trial court had abused its discretion in ruling that a class action seeking refund of excess sales taxes collected on redemption of trading stamp books should be permitted notwithstanding the extremely small potential individual recovery (18 cents), the inability of most class members to establish their entitlement to recover, and the likelihood that few class members would make a claim. We rejected an argument that the action should be permitted because fluid recovery could be ordered in the form of reduction of future tax charges, reasoning that there was no correlation between those who paid the excess taxes and those who would benefit from a future reduction of the redemption price.

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