2025 Business Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
Excel Food Services, Inc., dba The MediterraneanDecember20252025-OTA-648NonprecedentialUnreported taxable sales (restaurant); unreported fixed asset sales; negligence penalty (R&TC 6484); interest abatement
Rose Garden CollectiveDecember20252025-OTA-627NonprecedentialUnreported taxable sales (cannabis dispensary)
R. Bazar and J. Hicks, dba Greenhaven Garden Supply - PFR OpinionDecember20252025-OTA-616NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
R. Bazar and J. Hicks, dba Greenhaven Garden SupplyDecember20252025-OTA-615NonprecedentialUnreported taxable sales (seller of hydroponic equipment and supplies)
D. Hambardzumyan, dba The Fav Smoke Shop - PFR OpinionDecember20252025-OTA-612NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
D. Hambardzumyan, dba The Fav Smoke ShopDecember20252025-OTA-611NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484)
R. Monzon - PFR OpinionDecember20252025-OTA-608NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence)
R. MonzonDecember20252025-OTA-607NonprecedentialResponsible person liability (R&TC 6829)
Carib Entertainment, Inc, dba New Karibbean CityNovember20252025-OTA-601NonprecedentialUnreported taxable sales (nightclub); negligence penalty (R&TC 6484)
B. Dolivek, dba Beverlee'sNovember20252025-OTA-599NonprecedentialUnreported taxable sales (party rental company); reasonable reliance on written advice from CDTFA (R&TC 6596); interest abatement
A. Evdokimov & E. ShikhatovNovember20252025-OTA-596NonprecedentialUnreported taxable sales (cannabis); joint liability of partners
HM Carpet, Inc. November20252025-OTA-595PPrecedentialUnreported purchases subject to use tax (construction contractor; lump-sum contracts) (R&TC 6201); resale certificates (Reg. 1668; negligence penalty (R&TC 6484)
SW Retail Group, Inc., dba Sal's Food MarketNovember20252025-OTA-594NonprecedentialUnreported taxable sales (convenience store) (claimed exempt sales for food)
Three Star Market, Inc., dba Two Star LiquorNovember20252025-OTA-590NonprecedentialUnreported taxable sales (liquor store)
Acre Garden Supply dba Green Acres Hydrophonics - PFR OpinionNovember20252025-OTA-567NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Acre Garden Supply, dba Green Acres HydrophonicsNovember20252025-OTA-566NonprecedentialUnreported taxable sales (gardening supply store); sales for resale (Reg. 1668); exemptions (R&TC 6358; Reg. 1588) negligence penalty (R&TC 6484)
Islands Collissions Repairs, Inc., dba Fairgrounds Collision Repair Center - PFR OpinionNovember20252025-OTA-563NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
Islands Collissions Repairs, Inc., dba Fairgrounds Collision Repair CenterNovember20252025-OTA-562NonprecedentialUnreported taxable sales (autobody repair shop)
USA Hoist Company, Inc. - PFR OpinionNovember20252025-OTA-557NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
USA Hoist Company, Inc.November20252025-OTA-556PPrecedentialTaxable lease vs. non-taxable services (construction hoists) (Reg. 1660); lease (substantially the same form) (Reg. 6006, 1660); mixed transactions, true object test (Reg. 1501)
Ojogho American Enterprises, Inc. - PFR OpinionNovember20252025-OTA-555NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
Ojogho American Enterprises, Inc.November20252025-OTA-554NonprecedentialUnreported taxable sales (clothing retailer); negligence penalty (R&TC 6484
M. Hill, dba Lite Line Auto RepairOctober20252025-OTA-553NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484)
Hantoot & Angtuaco, LLC, dba Dinosaur CoffeeOctober20252025-OTA-552NonprecedentialDisallowed claimed non-taxable sales (coffee shop)
St. Tomas Market, Inc., dba Ramona MarketOctober20252025-OTA-548NonprecedentialUnreported taxable sales (grocery store); negligence penalty (R&TC 6484)
California Environmental Systems, Inc.October20252025-OTA-547NonprecedentialUnreported taxable sales (construction contractor)
MJ Enterprises Group LLC, dba MJ Auto SalesOctober20252025-OTA-529NonprecedentialUnreported taxable sales (used car deadership)
J. Samperio, dba Samperio Turbo RebuildOctober20252025-OTA-526NonprecedentialUnreported taxable sales (auto repair business)
A & A Industrial SuppliesSeptember20252025-OTA-508NonprecedentialDisallowed sales in interstate commerce (R&TC 6396; Reg. 1620(a)(3)(B)); sales for resale (R&TC 6091; Reg. 1668); failure to file penalty (R&TC 6511, 6591); negligence penalty (R&TC 6484); failure to remit (40 percent) penalty (R&TC 6597)
Ryan Burns CollectiveSeptember20252025-OTA-505NonprecedentialTaxable sales measure (business license)
QAF, Inc. dba Quality Auto FinderSeptember20252025-OTA-496NonprecedentialUnreported taxable sales (used car dealer); negligence penalty (R&TC 6484)
Express Cash and Carry, Inc.September20252025-OTA-495NonprecedentialUnreported taxable sales (distributions of tobacco products)
Mc Carty and Company IncSeptember20252025-OTA-494NonprecedentialUnreported taxable sales (bad debts)
A. AbbasiSeptember20252025-OTA-493NonprecedentialUnreported taxable sales (wireless retailer; seller of cigarettes and tobacco); negligence penalty (R&TC 6484)
Shotgun, LLC, dba Aaron Schat's RoadhouseSeptember20252025-OTA-491NonprecedentialUnreported taxable sales (restaurant)
Southern Café at 2000 MacArthur LLCSeptember20252025-OTA-484NonprecedentialUnreported taxable sales (restaurant); mandatory tips (Reg. 1603); fraud penalty (R&TC 6485); failure to remit (40 percent) penalty (R&TC 6597); interest abatement
Green Automotive Inc., dba Green CollisionAugust20252025-OTA-473NonprecedentialUnreported taxable sales (auto body shop)
La Baguette LLCAugust20252025-OTA-472NonprecedentialClaimed exempt sales of food products ("to go") (R&TC 6359(d); Reg. 1603(e), (f))
Super Glory Distribution, Inc.August20252025-OTA-471NonprecedentialUnreported taxable distribution of cigarettes (R&TC 30101, 30123, 30131.2, 30140)
Rockstar Dough, LLC, dba Streetcar MerchantsAugust20252025-OTA-465NonprecedentialUnreported taxable sales (restaurants); negligence penalty (R&TC 6484)
Y and G Empire, Inc., dba Royal TobaccoAugust20252025-OTA-461NonprecedentialUnreported taxable sales (retail tobacco shops); negligence penalty (R&TC 6484)
Alvaco, Inc., dba Avcogas Propane Sales & ServicesAugust20252025-OTA-455NonprecedentialUnreported taxable sales (propane supply business)
Dehesa Auto Sales, Inc. - PFR OpinionAugust20252025-OTA-448NonprecedentialStandard for granting petition for rehearing
Dehesa Auto Sales, Inc.August20252025-OTA-447NonprecedentialUnreported taxable sales (used car dealer)
J. Zarrabi - PFRAugust20252025-OTA-442NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, surprise, newly discovered evidence, insufficient evidence)
J. ZarrabiAugust20252025-OTA-441NonprecedentialUnreported taxable sales (printing business); neglegence penalty (R&TC 6484); responsible person liability (R&TC 6829); whether CDTFA's notice was issued timely (R&TC 6829(f))
Coast Dental Services, Inc. - PFR OpinionAugust20252025-OTA-440NonprecedentialStandard for granting petition for rehearing (contrary to law, insufficieent evidence)
Coast Dental Services, Inc.August20252025-OTA-439NonprecedentialOccasional sale (R&TC 6367)
P. Pham, dba Temescal Auto CareJuly20252025-OTA-438NonprecedentialUnreported taxable sales (auto repair shop)
Keyville, Inc., dba Pom & OliveJuly20252025-OTA-430NonprecedentialUnreported taxables sales (restaurant); negligence penalty (R&TC 6484)
Halo City Solutions, Inc.July20252025-OTA-429NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484)
Sails By Schock, Inc., dba Schock BoatsJuly20252025-OTA-428NonprecedentialManufacture's rebates (Reg. 1671.1)
ICC Collision Centers 1, Inc.July20252025-OTA-427NonprecedentialUnreported taxable sales (auto repair shop); negligence penalty (R&TC 6484)
C. HargraveJuly20252025-OTA-424NonprecedentialResponsible person liability (R&TC 6829)
Evergrow Investments Inc., dba 6001 California MarketJuly20252025-OTA-416NonprecedentialUnreported taxable sales (supermarket)
Hilvers Construction, Inc.July20252025-OTA-414NonprecedentialUse-tax (unreported ex-tax purchases); tax-paid purchases resold (R&TC 6012); negligence penalty (R&TC 6484)
1 Stop Chassis and Trailer Repair, Inc.July20252025-OTA-412NonprecedentialUnreported taxable sales (vehicle repair shop); negligence penalty (R&TC 6484)
S. Covarrubias, dba S&S Tires - PFR OpinionJuly20252025-OTA-397NonprecedentialStandard for granting petition for rehearing
S. Covarrubias, dba S&S TiresJuly20252025-OTA-396NonprecedentialUnreported taxable sales (24-hour mobile truck service)
US Wholesale Outlet & Distribution -PFRJuly20252025-OTA-395NonprecedentialStandard for granting petition for rehearing (contrary to law)
US Wholesale Outlet & DistributionJuly20252025-OTA-394NonprecedentialUnreported taxable distributions of tobacco (R&TC 30008, 30109); claimed credits for tax-paid distributions of tobacco in interstate commerce (R&TC 30176.1, Reg. 4063.5)
Glendora Cigars Emporium, Inc.June20252025-OTA-392NonprecedentialSuccessor liability for unpaid sales tax (clearance certificate) (R&TC 6811)
Super Glory Distribution, Inc.June20252025-OTA-370NonprecedentialUnreported taxable distributions (cigarettes) (R&TC 30008, 30009, 30011, 30101, 30109)
M. SullivanJune20252025-OTA-359NonprecedentialResponsible person liability (R&TC 6829)
R. HigginsJune20252025-OTA-354NonprecedentialResponsible person liability (R&TC 6829)
Tealeaf Corporation, dba Ding TeaJune20252025-OTA-353Nonprecedential40 percent (failure to remit) penalty (R&TC 6597)
The Vape Lounge Inc.June20252025-OTA-352Nonprecedential40 percent (failure to remit) penalty (R&TC 6597)
Maddmore Sports Groups, Inc. dba Apple Valley BikesJune20252025-OTA-349NonprecedentialUnreported taxable sales (retailer of bicycles); unreported district tax; 40 percent (failure to remit) penalty (R&TC 6597); negligence penalty (R&TC 6484); interest abatement
S. FrancoJune20252025-OTA-343NonprecedentialResponsible person liability (R&TC 6829)
Ziggy's Smoke Shop, Inc. dba Smoke and Glass ShopJune20252025-OTA-340Nonprecedential10-day license suspension (cigarettes and tobacco) (B&PC 22974, 22980; Reg. 4603)
Bee Management, Inc., dba Tee Up Restaurant & Bar PFRJune20252025-OTA-321NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, newly discovered evidence)
Bee Management, Inc., dba Tee Up Restaurant & BarJune20252025-OTA-320NonprecedentialUnreported admission fees (taxable admission fees/charges, private club) (Reg. 1603)
L & L Century, Inc., dba San Diego Auto Gallery PFRJune20252025-OTA-319NonprecedentialStandard for granting petition for rehearing (insufficient evidence, newly discovered evidence)
L & L Century, Inc., dba San Diego Auto GalleryJune20252025-OTA-318NonprecedentialUnreported taxable sales; 40 percent (failure to remit) penalty (R&TC 6597); fraud penalty (R&TC 6485)
F & B Associates, Inc., dba Best Beverage Catering PFRJune20252025-OTA-317NonprecedentialStandard for granting petition for rehearing (contrary to law, insufficient evidence)
F & B Associates, Inc., dba Best Beverage CateringJune20252025-OTA-316NonprecedentialUnreported taxable sales (food and beverage service); sales for resale (Reg. 1668); cost of purchases subject to use tax (mandatory services) (R&TC 6201); lease (contunuing sale) (Reg. 1600); fraud penalty (R&TC 6485)
Addison Pools Inc.May20252025-OTA-307NonprecedentialUnreported purchases subject to use tax (swimming pool contractor); negligence penalty (R&TC 6484)
Touma Smoke, Inc., dba Up In SmokeMay20252025-OTA-306NonprecedentialUnreported taxable sales (smoke shop); negligence penalty (R&TC 6484)
G. Hoenig, dba Crestline CafeMay20252025-OTA-303NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
M. Mohsen, dba South City Tobacco CenterMay20252025-OTA-299NonprecedentialUnreported taxable sales (tobacco shop)
R. WagemanMay20252025-OTA-292NonprecedentialResponsible person liability (R&TC 6829)
M. Moghimi, dba Crest Auto GroupMay20252025-OTA-291NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484)
Cherry and Candlewood, Inc., dba AAMCO TransmissionsMay20252025-OTA-279NonprecedentialUnreported taxable sales (auto repair shop); negligence penalty (R&TC 6484)
Petra Food Services, Inc., dba Babalou's Mediterranean - PFR OpinionMay20252025-OTA-248NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient evidence)
Petra Food Services, Inc., dba Babalou's MediterraneanMay20252025-OTA-247NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Royal Khyber Enterprises Inc., dba Royal Khyber Indian CuisineApril20252025-OTA-228NonprecedentialUnreported taxable sales (restaurant); unreported mandatory gratuities (Reg. 1603(g)(2))
De Larshe Cabinetry, LLC, dba LG Wood ProductsApril20252025-OTA-224NonprecedentialUnreported taxable sales (retailer and manufacturer of kitchen cabinetry)
B. WagemanApril20252025-OTA-222NonprecedentialResponsible person liability (R&TC 6829)
The Fruitful Tree A California Non-Profit Mutual Benefit Corporation, dba The High WayApril20252025-OTA-215NonprecedentialUnreported taxable sales; negligence penalty (R&TC 6484)
Mega Pizza & Grille, LLCApril20252025-OTA-213NonprecedentialUnreported taxable sales (restaurant)
SL Blue Garden Corp., dba Upland Auto BodyApril20252025-OTA-209NonprecedentialSuccessor liability (tax clearance certificate) (R&TC 6811, 6812; Reg. 1702(c))
Sarb Enterprises Corp., dba Capital Gas Mart and Franklin Gas MartApril20252025-OTA-202NonprecedentialUnreported taxable sales (gas stations)
Virk Market, Inc., dba King's MarketApril20252025-OTA-199NonprecedentialUnreported taxable sales (smoke shop)
A. Abaya, dba Jerusalem Organic KitchenApril20252025-OTA-196NonprecedentialUnreported taxable sales; negligence penalty (R&TC 6484)
M. El Moussaoui, dba Power Nutrition Depot - PFR OpinionApril20252025-OTA-185NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
M. El Moussaoui, dba Power Nutrition DepotApril20252025-OTA-184NonprecedentialUnreported taxable sales (nutrition supplement retailer); negligence penalty (R&TC 6484)
EL PUEBLITO LLC - PFR OpinionApril20252025-OTA-183NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
EL PUEBLITO LLCApril20252025-OTA-182NonprecedentialUnreported taxable sales (retail markets)
International Green Auto, dba Mr. Kebab & Falafel - PFR OpinionApril20252025-OTA-181NonprecedentialStandard for granting petition for rehearing (accident or surprise, insufficient evidence, contrary to law)
International Green Auto, dba Mr. Kebab & FalafelApril20252025-OTA-180NonprecedentialUnreported taxable sales (restaurant)
Taste America Foods Group, Inc. dba Subway - PFR OpinionApril20252025-OTA-179NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence)
Taste America Foods Group, Inc., dba SubwayApril20252025-OTA-178NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485)
Ava Beri Restaurants Group, Inc., dba Subway - PFR OpinionApril20252025-OTA-177NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence)
Ava Beri Restaurants Group, Inc., dba SubwayApril20252025-OTA-176NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485); 40 percent penalty (R&TC 6597)
Partnership of A. Beri & V. Beri, dba Subway - PFR OpinionApril20252025-OTA-175NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient evidence)
Partnership of A. Beri & V. Beri, dba SubwayApril20252025-OTA-174NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485)
M. Kim, dba Oriental NurseryMarch20252025-OTA-169NonprecedentialUnreported taxable sales (plant and tree nursery); negligence penalty (R&TC 6484)
California Furnishings, Inc. dba Sofa OutletMarch20252025-OTA-158NonprecedentialUnreported taxable sales (sofa outlet)
S. SlatteryMarch20252025-OTA-155NonprecedentialResponsible person liability (R&TC 6829)
Saratoga Springs, Inc.March20252025-OTA-154NonprecedentialReasonable reliance on written advice from CDTFA (R&TC 6596)
Papa Chinos Grill and Greens, LLC, dba Papa Chino's Grill and GreensMarch20252025-OTA-153NonprecedentialUnreported taxable sales (restaurant)
R. MonzonMarch20252025-OTA-150PPrecedentialResponsible person liability (R&TC 6829)
D. Anderson - PFR OpinionMarch20252025-OTA-136NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
D. AndersonMarch20252025-OTA-135NonprecedentialUnreported taxable sales (retailer of wedding dresses)
V. Galustyan & A. Badalyan - PFR OpinionMarch20252025-OTA-134NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
V. Galustyan & A. BadalyanMarch20252025-OTA-133NonprecedentialUnreported taxable sales (cannabis retailer); failure-to-file penalty (R&TC 6511); finality penalty (R&TC 6591)
R. BranzuelaFebruary20252025-OTA-132NonprecedentialResponsible person liability (R&TC 6829)
A. PhamFebruary20252025-OTA-131NonprecedentialResponsible person liability (R&TC 6829)
M. PollakFebruary20252025-OTA-130NonprecedentialUnreported taxable sales (restaurant); failure to file penalty; late payment penalty; finality penalty (R&TC 6565); amnesty penalty; interest abatement
I. WardaFebruary20252025-OTA-129NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484); finality penalty (R&TC 6565); late payment penalty
Metrocom-DBC, dba MetrocomFebruary20252025-OTA-123NonprecedentialUnreported taxable sales (cellphone and retailer)
Focaccia Café, Inc., dba Focaccia Market BakeryFebruary20252025-OTA-122NonprecedentialUnreported taxable sales (restaurant)
M. Muthanna, dba King's Smoke ShopFebruary20252025-OTA-110NonprecedentialCigarettes or tobacco products (retailer must retain purchase invoices) (R&TC 22974); possession of untaxed products (R&TC 22974.3); 10-day suspension (Regs. 4603, 4606)
V. Vasquez, dba Auto Motriz MichoacanFebruary20252025-OTA-103NonprecedentialUnreported taxable sales (used car dealership)
Bloom Investment Corp., dba The Car StoreFebruary20252025-OTA-101NonprecedentialUnreported taxable sales (used car dealership); bad debt deduction (R&TC 6055; Reg. 1642); unwind, roll back, buyback
4JR Enterprises, Inc. - PFR OpinionFebruary20252025-OTA-089NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
4JR Enterprises, Inc.February20252025-OTA-088NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
JR Fueling - PFR OpinionFebruary20252025-OTA-087NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
JR FuelingFebruary20252025-OTA-086NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
High Five Enterprises - PFR OpinionFebruary20252025-OTA-085NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
High Five EnterprisesFebruary20252025-OTA-084NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
Intarcia Therapeutics, Inc. - PFR OpinionFebruary20252025-OTA-083NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
Intarcia Therapeutics, Inc.February20252025-OTA-082NonprecedentialClinical trial medicines (Reg. 1591); permanently implanted (R&TC 6369); incorporating property into manufactured article (Reg. 1525); sales for resale
L. Robles - PFR OpinionFebruary20252025-OTA-081NonprecedentialStandard for granting petition for rehearing
L. RoblesFebruary20252025-OTA-080NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales (used car dealership)
Delco Enterprises, Inc., dba Del Taco - PFR OpinionFebruary20252025-OTA-079NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Delco Enterprises, Inc., dba Del TacoFebruary20252025-OTA-078NonprecedentialFraud penalty (R&TC 6485); unreported taxable sales (restaurant); criminal restitution payment to CDTFA not bar civil liabilities for tax and penalties; 40 percent (failure-to-remit) penalty (R&TC 6597); interest abatement
Golden Bear & Legacy, LLC, dba Golden Bear & Legacy - PFR OpinionFebruary20252025-OTA-077NonprecedentialStandard for granting petition for rehearing (irregularity in the proceedings)
Golden Bear & Legacy, LLC, dba Golden Bear & LegacyFebruary20252025-OTA-076NonprecedentialUnreported taxable sales (jewelry store); negligence penalty (R&TC 6484)
Pacific Life Insurance Company - PFR OpinionFebruary20252025-OTA-075NonprecedentialStandard for granting petition for rehearing (contrary to law)
Pacific Life Insurance CompanyFebruary20252025-OTA-074NonprecedentialVendor sale (local participation, common carrier) (Regs. 1620, 1628); amounts paid not excess use tax (software) (Regs. 1501, 1502)
Nellyinvestment, Inc., dba Wireless ShopJanuary 20252025-OTA-067NonprecedentialUnreported taxable sales (cellular telephone dealer); negligence penalty (R&TC 6484)
Ryseas, Inc., dba Pauline'sJanuary20252025-OTA-052NonprecedentialSales for resale (resale certificate) (R&TC 6091; Reg. 1668); sales in interstate or foreign commerce (R&TC 6396; Reg. 1620); negligence penalty (R&TC 6484)
J. Gomez and A. Romero-Lara, dba Rolling Tires & Wheels #4January20252025-OTA-049NonprecedentialUnreported taxable sales (tire shop); negligence penalty (R&TC 6484)
A.G.N. CorporationJanuary20252025-OTA-048NonprecedentialUnreported taxable sales (auto repair shop, window and door installer)
H. RamchandaniJanuary20252025-OTA-045NonprecedentialUnreported taxable sales (liquor store)
Mando Investments, Inc.January20252025-OTA-043NonprecedentialOTA Jurisdiction (Reg. 30103, 30104); erroneous or illegal collection (taxpayer entitled to refund) (R&TC 6901)
A. Rahmany, dba Stark Auto SalesJanuary20252025-OTA-041Nonprecedential40 percent (failure-to-remit) penalty (R&TC 6597)
O. HaskalJanuary20252025-OTA-039NonprecedentialInterest abatement
Wacky Tacky Company, LLC and Wacky Tacky 2January20252025-OTA-034NonprecedentialUnreported taxable sales (operator of indoor playground facilities); negligence penalty (R&TC 6484)
P. BranzuelaJanuary20252025-OTA-029NonprecedentialResponsible person liability (R&TC 6829)
Intelligent Agriculture Solutions, Inc., dba Downtown HydroponicsJanuary20252025-OTA-026NonprecedentialUnreported taxable sales (seller of hydroponics equipment); sales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668)
Iglesia De Cristo - PFRJanuary20252025-OTA-012NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
Iglesia de CristoJanuary20252025-OTA-011NonprecedentialTaxpayer was "purchaser" of aircraft (R&TC 6010); use tax (storage, use, consumption) (R&TC 6201, 6202, 6291; Reg. 1610(c)(2)(A))
J. Lopez, dba Taqueria Las Palmas - PFRJanuary20252025-OTA-004NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
J. Lopez, dba Taqueria Las PalmasJanuary20252025-OTA-003NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Beri Foods Group, Inc., dba Subway 12780 - PFRJanuary20252025-OTA-002NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Beri Foods Group, Inc., dba Subway 12780January20252025-OTA-001NonprecedentialFraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487); criminal restitution payment to CDTFA not bar civil liabilities for tax and penalties; unreported taxable sales (restaurant); 40 percent (failure-to-remit) penalty (R&TC 6597); interest abatement