2024 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
Mex-Dining, Inc.February20242024-OTA-099NonprecedentialUnreported taxable sales (bar and restaurant)
MattnJeremy, Inc.February20242024-OTA-093NonprecedentialUnreported taxable sales (marijuana dispensary); negligence penalty (R&TC 6484)
California Care 4 U IncorporatedFebruary20242024-OTA-090NonprecedentialEnvironmental 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 EnterprisesFebruary20242024-OTA-081NonprecedentialStatute of limitations on claim for refund (R&TC 6902, 6904)
Mangia E Bevi, Inc.February20242024-OTA-073NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
J. PerezFebruary20242024-OTA-070NonprecedentialSeller's permit and predecessor liability (R&TC 6071.1; Reg. 1699(f)(2))
N. JamaliFebruary20242024-OTA-056NonprecedentialUnreported taxable sales (automobile repair shop)
Integrity Rebar PlacersFebruary20242024-OTA-055NonprecedentialOTA jurisdiction (APA compliance); resale certificate (good faith); interest (computation); interest abatement.
As Swipe, Inc.February20242024-OTA-053NonprecedentialUnreported taxable sales (bar); interest abatement
Liquor Locker, Inc.January20242024-OTA-034NonprecedentialUnreported taxable sales (liquor store); interest abatement
Q. Ngo - PFR OpinionJanuary20242024-OTA-031NonprecedentialStandard for granting petition for rehearing (accident or surprise)
Q. NgoJanuary20242024-OTA-030NonprecedentialUnreported taxable sales (fast-food restaurant)
American Veteran Supply Company January20242024-OTA-026NonprecedentialUnreported 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. January20242024-OTA-023NonprecedentialUnreported taxable rebates (cell phone dealer)
American Earth Management, Inc. January20242024-OTA-018NonprecedentialHazardous waste facilities permit (activity fees) (Health & Saf. Code 25205.7)
M. Riedel - PFR OpinionJanuary20242024-OTA-004PPending PrecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
M. RiedelJanuary20242024-OTA-003NonprecedentialResponsible person liability (R&TC 6829); proper application of payment