| J. Willerford, Willerford Auto Sales 102722wm | January | 2023 | 2023-OTA-018
| Nonprecedential | Unreported taxable sales (car dealership); fraud penalty (R&TC 6485)
|
| S. Mardirosian and A. Mardirosian, Creatrice Catering | January | 2023 | 2023-OTA-016
| Nonprecedential | Unreported taxable sales (caterer, event planner); discharge of tax liabilities in bankruptcy; reasonable reliance on CDTFA oral advice; interest abatement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 -PFR | January | 2023 | 2023-OTA-004
| Nonprecedential | Standard for granting petition for rehearing
|
| Hanwha Q Cells EPC USA LLC | January | 2023 | 2023-OTA-003
| Nonprecedential | Partial exemption from sales and use tax (solar modules), if demonstrate (1) qualified person, (2) qualified use, (3) qualified tangible personal property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)
|
