| M. Savage | November | 2020 | 2020-OTA-328P | Precedential | Jurisdiction to determine bankruptcy discharge
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| Micelle Laboratories, Inc. | October | 2020 | 2020-OTA-290P | Precedential | Allocation of business's sale price to tangible personal property (Reg. 1595); Relief from interest (R&TC 6593.5)
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| Image 2000 | October | 2020 | 2020-OTA-272P | Precedential | Relief from liability (R&TC 6596)
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| Snowflake Factory LLC | October | 2020 | 2020-OTA-270P | Precedential | Sales or use tax on aircraft, exemption for aircraft used in interstate commerce (Reg. 1620); Location of sale (Reg. 1628); Determination of taxable sales price
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| S. Bachor (Rehearing) | August | 2020 | 2020-OTA-172P
| Precedential | Unreported taxable sales (fabrication labor); Construction contractors (Regulation 1521)
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| AMG Care Collective | August | 2020 | 2020-OTA-173P
| Precedential | Unreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
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| Martinez Steel Corporation (PFR) | July | 2020 | 2020-OTA-074P | Precedential | Standard for granting petition for rehearing
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| Martinez Steel Corporation | July | 2020 | 2020-OTA-073P | Precedential | Sales for resale exception by construction contractor (Regulation 1521)
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| Pasatiempo Investments, LTD. PTN | July | 2020 | 2020-OTA-069P | Precedential | Unreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
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| A. Talavera | January | 2020 | 2020-OTA-022P
| Precedential | Bad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations
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