| R. Ponek and M. Ponek | September | 2019 | 2019-OTA-454
| Nonprecedential | Jurisdiction over allegedly wrongful levy; use tax on vessel, nominal sales price
|
| Roanja Planning Inc. | June | 2019 | 2019-OTA-453
| Nonprecedential | 40 percent failure to remit withheld tax penalty (R&TC 6597, Reg. 1703); Fraud penalty (R&TC 6485); Relief from amesty penalties (R&TC 6592)
|
| Myun Sik Chang and Jae Won Chang | December | 2019 | 2019-OTA-452
| Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Mehdi Asgarinejad | September | 2019 | 2019-OTA-445
| Nonprecedential | Sale of service or tangible personal property (CCR 1501)
|
| Hukilau San Francisco, LLC Decision | June | 2019 | 2019-OTA-442
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6901.5; CCR 1700); Coupons; Self-consumption; Discounts; Relief of interest
|
| Karihan Filipino Foods Corporation | August | 2019 | 2019-OTA-441
| Nonprecedential | Unreported sales, restaurant; Fraud penalty (R&TC 6485)
|
| Julia Ellen Draper | December | 2019 | 2019-OTA-435 | Nonprecedential | Successor liability (R&TC 6811, 6812)
|
| Partnership of Ronnie Lee Gasaway et al. | December | 2019 | 2019-OTA-430 | Nonprecedential | Sales to Native Americans (Regulation 1616); Sales in interstate commerce (R&TC 6396; Regulation 1620)
|
| Armando Alveraz & Aaremmagen Inc. | December | 2019 | 2019-OTA-413 | Nonprecedential | Unreported taxable sales, restaurant; 80/80 rule; Credit card ratio
|
| Tristen Aviation Group, LLC | July | 2019 | 2019-OTA-403 | Nonprecedential | Common carrier exemption (Regulation 1593)
|
| Tristen Aviation Group, LLC (PFR) | December | 2019 | 2019-OTA-402 | Nonprecedential | Standard for granting Petition for Rehearing
|
| Miriam Amanda Alvizures | November | 2019 | 2019-OTA-390 | Nonprecedential | Sales adjustments for cancelled sales and bad debts
|
| TFCG, Inc | November | 2019 | 2019-OTA-389P | Precedential | Nontaxable sales for resale, time and materials contract (Reg. 1521) |
| Phi Phuong Quach | November | 2019 | 2019-OTA-387 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| John Bruno and Giovannina Bro | November | 2019 | 2019-OTA-375 | Nonprecedential | Reliance on erroneous advice from CDTFA
|
| SNA Aircraft Sales, LTD | October | 2019 | 2019-OTA-371 | Nonprecedential | Aircraft leases (R&TC 6366; Reg. 1593); Sales in interstate commerce (Reg. 1620); Negligence penalty (RTC 6484)
|
| Joo Eun, Inc. | October | 2019 | 2019-OTA-367 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Robert Victor Mirolla | October | 2019 | 2019-OTA-366 | Nonprecedential | Responsible person liabilty (R&TC 6829); Statute of limitations applicable to notice of determination (R&TC 6829); Penalty relief (R&TC 6592); Interest relief (R&TC 6482)
|
| The Armenian Cafe, Inc. | October | 2019 | 2019-OTA-365 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Hyde Park, LLC (PFR) | November | 2019 | 2019-OTA-355 | Nonprecedential | Standard for granting petition for rehearing
|
| Hyde Park Lounge, LLC | November | 2019 | 2019-OTA-354 | Nonprecedential | Unreported sales, bar/restaurant (R&TC 6481)
|
| Mohammad Lavaf | May | 2019 | 2019-OTA-344 | Nonprecedential | Audit method, restaurant; oral erroneous advice
|
| Partnership of Zulfiqar Qamruddin Bawani et al. | May | 2019 | 2019-OTA-343 | Nonprecedential | Unreported taxable tobacco product distributions (R&TC 30101, 30123, 30131; Fraud penalty (R&TC 30205) |
| Mohammad Lavaf | October | 2019 | 2019-OTA-304 | Nonprecedential | Standard for granting petition for rehearing
|
| Partnership of Zulfiqar Qamruddin Bawani, Shaukat Maredia And Harry Swartz (PFR) | September | 2019 | 2019-OTA-303 | Nonprecedential | Standard for granting petition for rehearing
|
| Tobacco Republic, Inc. (PFR) | October | 2019 | 2019-OTA-302 | Nonprecedential | Standard for granting petition for rehearing
|
| Praxair, Inc. | October | 2019 | 2019-OTA-301P | Precedential | Nexus; Withdrawal from stipulations; Construction contracts; New matters; Burden of proof; Resale certificates
|
| Ubolsiri Koike & Fueng Adisornkul | October | 2019 | 2019-OTA-300 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| V.A. Auto Sales, Inc. | October | 2019 | 2019-OTA-299P | Precedential | Sales for resale (Regulation 1668; R&TC 6012); R&TC 6009.1 exclusion
|
| Gurdeep Singh Brar and Gurmakh Singh Sran | October | 2019 | 2019-OTA-298 | Nonprecedential | Unreported taxable sales
|
| Carsmith Inc. | October | 2019 | 2019-OTA-297 | Nonprecedential | Sales in interstate commerce (Regulation 1620; R&TC 6396)
|
| Charlie’s Pantry Holdings, LLC | October | 2019 | 2019-OTA-296 | Nonprecedential | Unreported taxable sales (restaurant); Negligence (R&TC 6484)
|
| Eric D. McAfee | October | 2019 | 2019-OTA-295 | Nonprecedential | Bad Debt Deduction (R&TC 6055)
|
| Rolando Garcia | October | 2019 | 2019-OTA-294 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| ISIF Madfish, Inc. (PFR) | September | 2019 | 2019-OTA-293
| Nonprecedential | Standard for granting petition for rehearing
|
| ISIF Madfish, Inc. | April | 2019 | 2019-OTA-292P | Precedential | Fraud penalty (R&TC 6485) ; 40 percent penalty (R&TC 6597); Statute of limitations on deficiencies (R&TC 6487)
|
| Hemopet (PFR) | September | 2019 | 2019-OTA-291
| Nonprecedential | Standard for granting petition for rehearing
|
| Hemopet | May | 2019 | 2019-OTA-290
| Nonprecedential | Sales to veterinarians (R&TC 6018.1); Interest relief (R&TC 6593.5)
|
| California Wood Recycling, Inc. | September | 2019 | 2019-OTA-258
| Nonprecedential | Partial farming exemption (R&TC 6356.5; CCR 1533.1)
|
| Afghan Trade Center Incorporated | September | 2019 | 2019-OTA-257
| Nonprecedential | Jurisdiction to hear appeal of suspended corporation
|
| Todd A. Welker (PFR) | August | 2019 | 2019-OTA-247 | Nonprecedential | Standard for granting petition for rehearing
|
| Todd A. Welker | March | 2019 | 2019-OTA-246 | Nonprecedential | Successor liability; R&TC 6811; R&TC 6812
|
| Abirami Baskarapandian | August | 2019 | 2019-OTA-236 | Nonprecedential | R&TC 6814 successor liability
|
| Dean Woerner | August | 2019 | 2019-OTA-234 | Nonprecedential | R&TC 6829 responsible person liability
|
| Stanley C. Woerner | August | 2019 | 2019-OTA-233 | Nonprecedential | R&TC 6829 responsible person liability
|
| Steven Matthew Braslaw and Yoginee Patel Braslaw | August | 2019 | 2019-OTA-221 | Nonprecedential | Audit methodology; R&TC 6071.1; Seller's permits and predecessor liability
|
| Sarrtori, LLC | August | 2019 | 2019-OTA-212 | Nonprecedential | R&TC 6597 40% penalty
|
| City Tower Club 2200, LLC | August | 2019 | 2019-OTA-201 | Nonprecedential | Taxability of membership fees; Regulation 1584
|
| Depot Repair Services, LLC | July | 2019 | 2019-OTA-196P | Precedential | Jurisdiction to hear appeal by forfeited entity
|
| Marc D. Mezzetta | July | 2019 | 2019-OTA-195 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Viet Restaurant, Inc | July | 2019 | 2019-OTA-194
| Nonprecedential | Unreported sales, restaurant (R&TC 6481); Negligence penalty (R&TC 6484)
|
| Anahit K, Inc. | July | 2019 | 2019-OTA-193
| Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Toots Tavern, LLC | July | 2019 | 2019-OTA-197
| Nonprecedential | Jurisdiction to hear appeal by forfeited entity
|
| Susan Marie Hendrickson | July | 2019 | 2019-OTA-198
| Nonprecedential | Unreported sales
|
| Ruzbehjon, Inc. | May | 2019 | 2019-OTA-180 | Nonprecedential | Successor liability (R&TC 6811, 6812; Reg. 1702); Interest abatement (R&TC 6593.5); Statute of limitations on claim for refund (R&TC 6902)
|
| Sterilmed, Inc. | May | 2019 | 2019-OTA-177 | Nonprecedential | Sales and use tax; Sale of TPP or service; Regulations 1524, 1526 & 1684
|
| Guistomangia, Inc. | June | 2019 | 2019-OTA-175 | Nonprecedential | Unreported sales, restaurant (R&TC 6481)
|
| Richard S. Weiss | June | 2019 | 2019-OTA-167 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| Hamdiah Saleh Aldaheb (PFR) | July | 2019 | 2019-OTA-161 | Nonprecedential | Standard for granting petition for rehearing
|
| Hamdiah Saleh Aldaheb | May | 2019 | 2019-OTA-160 | Nonprecedential | Unreported sales, liquor store (R&TC 6481)
|
| Owens-Brockway Glass Container, Inc. | April | 2019 | 2019-OTA-158P | Precedential | Manufacturing and R&D equipment exemption (R&TC 6377.1); De minimis safe harbor election (R&TC 6377.1)
|
| Gholamreza Shafazand | May | 2019 | 2019-OTA-143 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| Finnish Line Motorsports Inc. | May | 2019 | 2019-OTA-138P | Precedential | Failure to remit collected sales tax penalty (R&TC 6597) |
| Jax Logistics, Inc. | May | 2019 | 2019-OTA-139 | Nonprecedential | Use tax, rental receipts, election (R&TC 6201, 6401, 1660; Reg. 1660)
|
| Noel Herrera Laurel and Luz Maria Ibarra Herrera | May | 2019 | 2019-OTA-135 | Nonprecedential | Underreported taxable sales, restaurant
|
| William Blaine Riggle | April | 2019 | 2019-OTA-131 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| Surf City Hookah Lounge, Inc. | April | 2019 | 2019-OTA-128 | Nonprecedential | Underreported taxable sales
|
| Shawn Victor Bachor | April | 2019 | 2019-OTA-126 | Nonprecedential | Standard for granting petition for rehearing
|
| Newport Jewelers by Gabe Arik Corp. (PFR) | March | 2019 | 2019-OTA-116 | Nonprecedential | Standard for granting petition for rehearing
|
| Koch Supplies, Inc. (PFR) | April | 2019 | 2019-OTA-109 | Nonprecedential | Standard for granting petition for rehearing
|
| Kayed Enterprises Incorporated | March | 2019 | 2019-OTA-105 | Nonprecedential | Underreported taxable sales
|
| Innovative Coin Laundries, LLC | April | 2019 | 2019-OTA-102 | Nonprecedential | 40% penalty for failure to remit sales tax reimbursement (R&TC 6597)
|
| Doomid, Inc. (PFR) | May | 2019 | 2019-OTA-095 | Nonprecedential | Standard for granting petition for rehearing
|
| Coast Waste Management, Inc. | April | 2019 | 2019-OTA-092P | Precedential | Annual flat rate fuel tax (RTC 8651.7)
|
| Roberto Hernandez | March | 2019 | 2019-OTA-073 | Nonprecedential | Audit Methodology; Burden of proof
|
| Mohammad Bagher Bahour | February | 2019 | 2019-OTA-072 | Nonprecedential | Responsible person liability (R&TC 6829); Negligence penalty (R&TC 6484)
|
| Sonic Lighting, Inc. | February | 2019 | 2019-OTA-067 | Nonprecedential | Successor liability (R&TC 6812)
|
| Abdul Salam and Zahida Perveen | April | 2019 | 2019-OTA-041P | Precedential | Reliance on oral advice (RTC 6596) |
| Adolfo Reyes Delgado (PFR) | March | 2019 | 2019-OTA-040 | Nonprecedential | Standard for granting petition for rehearing |
SRN, Inc.
| February | 2019 | 2019-OTA-039 | Nonprecedential | Unreported taxable sales (R&TC 6051, 6481); Negligence penalty (R&TC § 6484, Reg. § 1703)
|
NBAC Cafe, LLC
| February | 2019 | 2019-OTA-038 | Nonprecedential | Successor liability, purchase of a business or stock of goods (R&TC 6811, 6812, 1702)
|
