Decisions | Month | Year | Cite | Decision Type | Issues |
---|---|---|---|---|---|
Royal Khyber Enterprises, Inc. dba Royal Khyber Indian Cuisine | April | 2024 | 2024-OTA-163 | Nonprecedential | Unreported taxable sales (restaurant); excess tax reimbursement |
O&B Equipment, Inc. dba Frazier Park Sand & Gravel | April | 2024 | 2024-OTA-161 | Nonprecedential | Interest abatement |
Soccer Stores, Inc. | April | 2024 | 2024-OTA-160 | Nonprecedential | Unreported taxable sales (retailer of soccer sporting goods) |
Mario's Place, Inc. | April | 2024 | 2024-OTA-154 | Nonprecedential | Unreported taxable sales (restaurant, tip, gratuity, mandatory payment) (Reg. 1603) |
S. Cherry | April | 2024 | 2024-OTA-146 | Nonprecedential | Responsible person liability (R&TC 6829) |
H. Tran, Houston & Honor, LLC and Houston & Honor, Inc., dba Signature Dessert and Signature Pho & Desserts | April | 2024 | 2024-OTA-134 | Nonprecedential | Unreported taxable sales (restaurant) |
Windy Ridge, Inc. dba Oak Mountain Winery | March | 2024 | 2024-OTA-122 | Nonprecedential | Unreported taxable sales (restaurant); Groupon sales; mandatory gratuities; sale of business assets; negligence penalty (R&TC 6484). |
Dudley Restaurants, Inc. | March | 2024 | 2024-OTA-117 | Nonprecedential | Unreported taxable sales (restaurant) |
J. Samtani, dba Ramodi's | March | 2024 | 2024-OTA-113 | Nonprecedential | Unreported taxable sales (collectibles); negligence penalty (R&TC 6484) |
D. Jafari, dba Glendora Tire & Brake Auto Center | March | 2024 | 2024-OTA-111 | Nonprecedential | Unreported taxable sales (automobile repair shop); sales for resale (resale certificate) (R&TC 6091; Reg. 1668); negligence penalty (R&TC 6484) |
Mex-Dining, Inc. | February | 2024 | 2024-OTA-099 | Nonprecedential | Unreported taxable sales (bar and restaurant) |
MattnJeremy, Inc. | February | 2024 | 2024-OTA-093 | Nonprecedential | Unreported taxable sales (marijuana dispensary); negligence penalty (R&TC 6484) |
California Care 4 U Incorporated | February | 2024 | 2024-OTA-090 | Nonprecedential | Environmental fee (tax) related to use or storage of hazardous materials (Health & Saf. Code 25205.6(a), (b), (c)(1), (g); R&TC 43008; Reg. 66269.1) |
Guzik Technical Enterprises | February | 2024 | 2024-OTA-081 | Nonprecedential | Statute of limitations on claim for refund (R&TC 6902, 6904) |
Mangia E Bevi, Inc. | February | 2024 | 2024-OTA-073 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484) |
J. Perez | February | 2024 | 2024-OTA-070 | Nonprecedential | Seller's permit and predecessor liability (R&TC 6071.1; Reg. 1699(f)(2)) |
N. Jamali | February | 2024 | 2024-OTA-056 | Nonprecedential | Unreported taxable sales (automobile repair shop) |
Integrity Rebar Placers | February | 2024 | 2024-OTA-055 | Nonprecedential | OTA jurisdiction (APA compliance); resale certificate (good faith); interest (computation); interest abatement. |
As Swipe, Inc. | February | 2024 | 2024-OTA-053 | Nonprecedential | Unreported taxable sales (bar); interest abatement |
Liquor Locker, Inc. | January | 2024 | 2024-OTA-034 | Nonprecedential | Unreported taxable sales (liquor store); interest abatement |
Q. Ngo - PFR Opinion | January | 2024 | 2024-OTA-031 | Nonprecedential | Standard for granting petition for rehearing (accident or surprise) |
Q. Ngo | January | 2024 | 2024-OTA-030 | Nonprecedential | Unreported taxable sales (fast-food restaurant) |
American Veteran Supply Company | January | 2024 | 2024-OTA-026 | Nonprecedential | Unreported taxable sales (construction materials retailer); sales for resale (resale certificate, XYZ letter) (R&TC 6091, 6092; Reg. 1668); tax paid purchases resold (R&TC 6012; Reg. 1701) |
4G Talk N Data Services, Inc. | January | 2024 | 2024-OTA-023 | Nonprecedential | Unreported taxable rebates (cell phone dealer) |
American Earth Management, Inc. | January | 2024 | 2024-OTA-018 | Nonprecedential | Hazardous waste facilities permit (activity fees) (Health & Saf. Code 25205.7) |
M. Riedel - PFR Opinion | January | 2024 | 2024-OTA-004P | Precedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
M. Riedel | January | 2024 | 2024-OTA-003 | Nonprecedential | Responsible person liability (R&TC 6829); proper application of payment |