What is the test for a new rule in the context of the California Tax Code?
California, United States of America
The following excerpt is from Marin Hospital Dist. v. Rothman, 139 Cal.App.3d 495, 188 Cal.Rptr. 828 (Cal. App. 1983):
"In the area of economic regulation, the [state and federal high courts have] exercised restraint, investing legislation with a presumption of constitutionality and requiring merely that distinctions drawn by a challenged statute bear some rational relationship to a conceivable legitimate state purpose." (Serrano v. Priest, 5 Cal.3d 584, 597, 96 Cal.Rptr. 601, 487 P.2d 1241, cert. den. 432 U.S. 907, 97 S.Ct. 2951, 53 L.Ed.2d 1079; emphasis added.)
The rule will, of course, apply to tax legislation, of which it is authoritatively said:
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