2021 Precedential Business Taxes Opinions

Decisions Month Year Cite Decision Type Issues
M. AmayaDecember20212021-OTA-328PPrecedentialUnreported taxable sales (restaurant)
Waterford Irrigation Supply, Inc.September20212021-OTA-261PPrecedentialEquitable estoppel; detrimental reliance
National Wood Products IncJune20212021-OTA-206PPrecedentialUnreported taxable sales (lumber and flooring products); lumber products assessment (Public Resources Code 4629.5)
Las Playas #10, Inc.June20212021-OTA-204PPrecedentialUnreported taxable sales (restaurant)
Thomas ConglomerateFebruary20212021-OTA-030P
PrecedentialUnreported taxable sales, nonmedical prenatal ultrasound imaging (R&TC 6051, 6481)