2018 Precedential Business Tax Opinions
| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| 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)) |