With no explanation, chose the best option from "A", "B", "C" or "D". Id., 171 Cal.Rptr.3d 189, 324 P.3d at 85. While the dissent recognized that it might be desirable to have the department of revenue participate in decisions involving a determination' of the legality of sales taxes for policy reasons, such participation could be achieved by joining the department as a party to the litigation. Id., 171 Cal.Rptr.3d 189, 324 P.3d at 86. Based 'on the above considerations, we conclude that Iowa Code section 423.47 provides an exclusive remedy for disputes between consumers and retailers over retailers’ representations to consumers about the.tax consequences of transactions. In this tax case, the retailer simply collects the- taxes and holds them in trust for the state. Iowa Code § 423.2(12); see, e.g., Cash v. State, 628 So.2d 1100, 1101 (Fla.1993) (<HOLDING>); Stoloff, 24 A.3d at 372-73 (explaining that

A: holding that an agent owes a fiduciary duty to his principal
B: holding that a retail seller was an agent of the state in the collection of taxes and thus owed a fiduciary duty toward the state
C: holding that deference is owed to state agencys interpretation of state law
D: holding that federal courts will not enjoin the collection of unconstitutional state taxes where the taxpayer has a plain adequate and complete remedy at law
B.