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P0169 An action for an injunction against a power company based on the allegation that in collecting a tax authorized by the Los Angeles Municipal Code, the utility was calculating it incorrectly and taxing state-imposed surcharges was pre-empted by a section of the Public Utilities Code providing that a public utility shall not be named as a party in an action to invalidate taxes imposed by law.CitationBALIKOV v SO CAL GAS CO (Miscalculated Tax) 94 CA4 816 [See: PUC 799; Santa Clara v Guardino 11 C4 220]
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