Barrett v. Cal. Dept. of Tax and Fee Administratio
In the present petition for writ of mandate, appellant James Barrett alleges that several state agencies and administrators (collectively, respondents) unlawfully failed to collect state sales and use taxes owed by an Indian tribe and corporation. The trial court sustained respondents’ demurrer with leave to amend and, when Barrett failed to file an amended petition, dismissed the petition. Barrett appealed from the resulting judgment of dismissal.
We affirm. As we discuss, a writ of mandate may issue to compel performance of a ministerial duty, but may not command the exercise of discretionary powers in a particular manner. Because Barrett has not alleged either the failure to perform a ministerial duty or the unreasonable or arbitrary exercise of discretionary power, his petition failed to state a claim for relief in mandate. (Code Civ. Proc., § 1085.) Accordingly, the trial court properly sustained respondents’ demurrer and entered judgment for respondents.
Comments on Barrett v. Cal. Dept. of Tax and Fee Administratio