| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| SAII Enterprises, LLC, dba Best Motors | January | 2026 | 2026-OTA-062 | Nonprecedential | Unreported taxable sales (various businesses) |
| TD Oil & Gas, LLC, dba Castro Valley Minimart | January | 2026 | 2026-OTA-059 | Nonprecedential | Statute of limitations for CDTFA to issue NOD (fraud, clear and convincing evidence) (R&TC 6487) |
| Lil' Man In The Boat, Inc., dba Just Dreaming Yacht Charters | January | 2026 | 2026-OTA-057 | Nonprecedential | OTA jurisdiction (taxable sales of alcohol on vessel) (33 U.S.C. 5(b); Reg. 30103, 30104) |
| C. Busby, dba CLB Resources | January | 2026 | 2026-OTA-054 | Nonprecedential | Unreported taxable sales (watch retailer) |
| Way Station, LLC, dba Way Station | January | 2026 | 2026-OTA-051 | Nonprecedential | Unreported taxable sales (restaurant); marketplace facilitator (R&TC 6040, 6041) |
| Super Star Plus Corporation | January | 2026 | 2026-OTA-049 | Nonprecedential | Unreported taxable sales (gas station) |
| G. Vasquez, dba Wireless Planet | January | 2026 | 2026-OTA-048 | Nonprecedential | Unreported taxable sales (cell phone accessories, etc.) |
| Top Valley Wholesale | January | 2026 | 2026-OTA-044 | Nonprecedential | Disallowed claimed nontaxable sales (R&TC 6091); resale certificate (XYZ letter) (Reg. 1668) |
| Abajian & Garcia Enterprises, LLC, dba Mardo Cigars | January | 2026 | 2026-OTA-040 | Nonprecedential | Unreported taxable distributions of tobacco products |
| Brundo, Inc. dba Brundo Market | January | 2026 | 2026-OTA-028 | Nonprecedential | Whether appellant overreported taxable sales |
| Cafe Colucci, Inc., dba Cafe Colucci | January | 2026 | 2026-OTA-026 | Nonprecedential | Whether appellant is entitled to a credit for alleged overpayments of tax made by a related entity |
| Revolutionary Innovations, Inc. | January | 2026 | 2026-OTA-025 | Nonprecedential | Unreported taxable sales (retailer of shoe cleaning products) |
| I. Alwareeth, dba Auto Salvage Plus - PFR Opinion | January | 2026 | 2026-OTA-010 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence) |
| I. Alwareeth, dba Auto Salvage Plus | January | 2026 | 2026-OTA-009 | Nonprecedential | Seller's permit and predecessor liability (R&TC 6071.1; Reg.1699(f)(2); unreported taxable sales (automotive business); bad debts (R&TC 6055; Reg 1642) |
| B+B Collision & Coachwerks, Inc., dba Bell's Auto Sport - PFR Opinion | January | 2026 | 2026-OTA-006 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, insufficient evidence) |
| B+B Collision & Coachwerks, Inc., dba Bell's Auto Sport | January | 2026 | 2026-OTA-005 | Nonprecedential | Unreported taxable sales (auto body shop) |