2023 Business Tax Opinions



Decisions Month Year Cite Decision Type Issues
J. Willerford, Willerford Auto Sales 102722wmJanuary 20232023-OTA-018
NonprecedentialUnreported taxable sales (car dealership); fraud penalty (R&TC 6485)
S. Mardirosian and A. Mardirosian, Creatrice CateringJanuary 20232023-OTA-016
NonprecedentialUnreported taxable sales (caterer, event planner); discharge of tax liabilities in bankruptcy; reasonable reliance on CDTFA oral advice; interest abatement
Hanwha Q Cells EPC USA LLC -PFRJanuary 20232023-OTA-004
NonprecedentialStandard for granting petition for rehearing
Hanwha Q Cells EPC USA LLCJanuary 20232023-OTA-003
NonprecedentialPartial exemption from sales and use tax (solar modules), if demonstrate (1) qualified person, (2) qualified use, (3) qualified tangible personal property (R&TC 6377.1)