2020 Precedential Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
M. SavageNovember20202020-OTA-328PPrecedentialJurisdiction to determine bankruptcy discharge
Micelle Laboratories, Inc.October20202020-OTA-290PPrecedentialAllocation of business's sale price to tangible personal property (Reg. 1595); Relief from interest (R&TC 6593.5)
Image 2000October20202020-OTA-272PPrecedentialRelief from liability (R&TC 6596)
Snowflake Factory LLCOctober20202020-OTA-270PPrecedentialSales or use tax on aircraft, exemption for aircraft used in interstate commerce (Reg. 1620); Location of sale (Reg. 1628); Determination of taxable sales price
S. Bachor (Rehearing)August20202020-OTA-172P
PrecedentialUnreported taxable sales (fabrication labor); Construction contractors (Regulation 1521)
AMG Care CollectiveAugust20202020-OTA-173P
PrecedentialUnreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
Martinez Steel Corporation (PFR)July20202020-OTA-074PPrecedentialStandard for granting petition for rehearing
Martinez Steel CorporationJuly20202020-OTA-073PPrecedentialSales for resale exception by construction contractor (Regulation 1521)
Pasatiempo Investments, LTD. PTNJuly20202020-OTA-069PPrecedentialUnreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
A. TalaveraJanuary20202020-OTA-022P
PrecedentialBad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations