san francisco party four-year-old legal challenge california emissions trade program head court sacramento tuesday business group argue billions program collect amount illegal tax businesses california cap-and-trade program set overall limit greenhouse gas emissions ghgs either hand sell decline number state-issued permit large manufacturers oil refineries require turn annually lawsuit business group calchamber argue state legislature never authorize california air resources board arb collect revenue program pass ab 32 landmark climate change law revenue program fund clean energy program especially poor communities help finance state ambitious high speed rail project lawsuit challenge provision ab 32 include cap-and-trade authority merit climate change science say denise davis calchamber argue state right sell permit generate revenue say arb prevail sacramento superior court 2013 successfully argue give broad authority design program meet emissions target include sale permit calchamber appeal rule keep issue alive cast shadow emissions trade market time suffer lack participation due uncertainty future despite state early victory third appellate district court request last year supplemental information indicate take close look experts say court take full examination legal issue case seriously say allison smith write case partner stoel rive llp involve case three-judge panel expect render decision within 90 days court appeal argue california emissions trade plan akin 'illegal tax