| Nellyinvestment, Inc., dba Wireless Shop | January | 2025 | 2025-OTA-067 | Nonprecedential | Unreported taxable sales (cellular telephone dealer); negligence penalty (R&TC 6484) |
| Ryseas, Inc., dba Pauline's | January | 2025 | 2025-OTA-052 | Nonprecedential | Sales for resale (resale certificate) (R&TC 6091; Reg. 1668); sales in interstate or foreign commerce (R&TC 6396; Reg. 1620); negligence penalty (R&TC 6484)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| J. Gomez and A. Romero-Lara, dba Rolling Tires & Wheels #4 | January | 2025 | 2025-OTA-049 | Nonprecedential | Unreported taxable sales (tire shop); negligence penalty (R&TC 6484) |
| A.G.N. Corporation | January | 2025 | 2025-OTA-048 | Nonprecedential | Unreported taxable sales (auto repair shop, window and door installer) |
| H. Ramchandani | January | 2025 | 2025-OTA-045 | Nonprecedential | Unreported taxable sales (liquor store) |
| Mando Investments, Inc. | January | 2025 | 2025-OTA-043 | Nonprecedential | OTA Jurisdiction (Reg. 30103, 30104); erroneous or illegal collection (taxpayer entitled to refund) (R&TC 6901) |
| A. Rahmany, dba Stark Auto Sales | January | 2025 | 2025-OTA-041 | Nonprecedential | 40 percent (failure-to-remit) penalty (R&TC 6597) |
| O. Haskal | January | 2025 | 2025-OTA-039 | Nonprecedential | Interest abatement |
| Wacky Tacky Company, LLC and Wacky Tacky 2 | January | 2025 | 2025-OTA-034 | Nonprecedential | Unreported taxable sales (operator of indoor playground facilities); negligence penalty (R&TC 6484) |
| P. Branzuela | January | 2025 | 2025-OTA-029 | Nonprecedential | Responsible person liability (R&TC 6829) |
| Intelligent Agriculture Solutions, Inc., dba Downtown Hydroponics | January | 2025 | 2025-OTA-026 | Nonprecedential | Unreported taxable sales (seller of hydroponics equipment); sales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668) |
| Iglesia De Cristo - PFR | January | 2025 | 2025-OTA-012 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence) |
| Iglesia De Cristo | January | 2025 | 2025-OTA-011 | Nonprecedential | Taxpayer was "purchaser" of aircraft (R&TC 6010); use tax (storage, use, consumption) (R&TC 6201, 6202, 6291; Reg. 1610(c)(2)(A)) |
| J. Lopez, dba Taqueria Las Palmas - PFR | January | 2025 | 2025-OTA-004 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence) |
| J. Lopez, dba Taqueria Las Palmas | January | 2025 | 2025-OTA-003 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484) |
| Beri Foods Group, Inc., dba Subway 12780 - PFR | January | 2025 | 2025-OTA-002 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| Beri Foods Group, Inc., dba Subway 12780 | January | 2025 | 2025-OTA-001 | Nonprecedential | Fraud 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 |
