| M. Amaya | December | 2021 | 2021-OTA-328P | Precedential | Unreported taxable sales (restaurant)
|
| Waterford Irrigation Supply, Inc. | September | 2021 | 2021-OTA-261P | Precedential | Equitable estoppel; detrimental reliance |
| National Wood Products Inc | June | 2021 | 2021-OTA-206P | Precedential | Unreported taxable sales (lumber and flooring products); lumber products assessment (Public Resources Code 4629.5)
|
| Las Playas #10, Inc. | June | 2021 | 2021-OTA-204P | Precedential | Unreported taxable sales (restaurant)
|
| Thomas Conglomerate | February | 2021 | 2021-OTA-030P
| Precedential | Unreported taxable sales, nonmedical prenatal ultrasound imaging (R&TC 6051, 6481)
|
