| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| Ajay Beri Corporation, dba Subway #23933, 28347, 10108, 10278, and 44266 | September | 2024 | 2024-OTA-385P | Pending 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. |