2022 Precedential Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
19054810 Achamak Trading IncDecember20222022-OTA-419PPrecedentialUnreported taxable sales (gas station); res judicata
Adler Tank Rentals LLCDecember20222022-OTA-411PPrecedentialMobile transportation equipment (MTE) (Reg. 1661); bad debt deduction (R&TC 6055; Reg 1642)
Body Wise International LLC October20222022-OTA-340P
PrecedentialExcess tax reimbursement (R&TC 6901.5); OTA jurisdiction (whether CDTFA improperly granted appellant a credit for taxes paid to other states)
S. EichlerJanuary20222022-OTA-029PPrecedentialResponsible person liability (R&TC 6829); relief ofinterest ( R&TC 6593.5); relief of penalties (fail-to-file, finality, etc.) (R&TC 6592)