| F. Landeros, dba Landeros Furniture | December | 2024 | 2024-OTA-655P | Pending Precedential | OTA jurisdiction (constitutional rights); payment of criminal restitution not satisfy civil liability; laches inapplicable; unreported taxable sales (furniture store); 25 percent (fraud) penalty (R&TC 6485) |
| Cities of Fillmore, Los Angeles, Ontario, Palm Springs, San Diego, San Jose, and County of Sacramento | December | 2024 | 2024-OTA-633P | Pending Precedential | Local tax reallocated (use tax is applicable because retailer's office was not "place of business" that "participated in sales") (R&TC 6051, 6401; Reg. 1620, 1802); latches inapplicable |
| Specialized Orthopedic Solutions | October | 2024 | 2024-OTA-463P | Pending Precedential | Definition of medicines; definition of orthotic device (R&TC 6369; Reg. 1591); weight afforded to Sales and Use Tax Annotations |
| Ajay Beri Corporation | September | 2024 | 2024-OTA-385P | Precedential | Whether OTA is prohibited from granting refund of criminal restitution proceeds (R&TC 7157); statute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (Subway franchises); whether court-ordered criminal restitution payments bar CDTFA from issuing NODs for period in plea agreement; weight to give evidence (plea of guilty to felony tax evasion). |
| M. Riedel - PFR Opinion | January | 2024 | 2024-OTA-004P | Precedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law); application of payments. |
