| Aldofo Reyes Delgado | December | 2018 | 2018-OTA-200P | Precedential | Cigarette tax (R&TC 30101, 30123); Fraud penalty (R&TC 30224); Failure to secure license penalty (R&TC 30211); Failure to file penalty (R&TC 30221); Collection cost recovery fee (R&TC 30354.7(a)) |
| First American Title Insurance Company (PFR) | October | 2018 | 2018-OTA-116 | Nonprecedential | Standard for granting petition for rehearing |
| Robert Warren Rosenbaum Dba: Carr Bazaar (PFR) | September | 2018 | 2018-OTA-115 | Nonprecedential | Standard for granting petition for rehearing |
| Mutie Alnakoud | July | 2018 | 2018-OTA-114 | Nonprecedential | Tobacco tax forfeiture |
