2026 Business Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
R. CherewickApril20262026-OTA-197NonprecedentialResponsible person liability (R&TC 6829)
D. Fawzy, dba PepperForever2004 and Henry's CateringApril20262026-OTA-195NonprecedentialUnreported taxable sales (catering businesss)
Massive Dollar Plus USA LLC, dba Premium FinanceApril20262026-OTA-194NonprecedentialUnreported taxable sales (used car dealership); unreported district taxes; unremitted excess tax reimbursement; 40 percent penalty (failure to remit) (R&TC 6597)
M. Jimenez, dba Fiesta Mexicana Bar & GrillApril20262026-OTA-191NonprecedentialUnreported taxable sales (bar); negligence penalty (R&TC 6484)
9 Iron Grill, LLCApril20262026-OTA-190Nonprecedential40 percent penalty (failure to remit) (R&TC 6597)
Alcaraz Catering, Inc.April20262026-OTA-189NonprecedentialSales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668(f)); unreported taxable sales (food truck, catering business)
M. Hoque, dba Orange Olive Mini MarketApril20262026-OTA-181NonprecedentialUnreported taxable sales (mini market); negligence penalty (R&TC 6484)
S. LakhaniApril20262026-OTA-179NonprecedentialUnreported taxable sales (gas station)
Starbuzz International, Inc. and Starbuzz Tobacco, Inc.April20262026-OTA-170NonprecedentialReimbursement of party's fees and expenses (R&TC 30458.0; Reg. 30102, 30701, 30702); party sanctions (Reg. 30213.5, Gov. Code 11455.10)
Takehara Concepts, Inc., dba BinchoyakiMarch20262026-OTA-159NonprecedentialUnreported taxable sales (restaurant)
R. AlbahuMarch20262026-OTA-157NonprecedentialClaimed exempt sales (food products) (R&TC 6359; Reg. 1603); negligence penalty (R&TC 6484)
Buttar Enterprises, Inc., dba Cigarettes & CigarsMarch20262026-OTA-153NonprecedentialUnreported taxable sales (smoke shop)
D. Elhajj, dba Daniel's Smoke ShopMarch20262026-OTA-149NonprecedentialUnreported taxable sales (smoke shop); interest abatement
Convenience Store Fixtures & Design, Inc.March20262026-OTA-147NonprecedentialUnreported taxable sales (seller of fixtures and supplies to mini marts)
N. Mohamed, et al., dba Shasta Mini MartMarch20262026-OTA-142NonprecedentialUnreported taxable sales (mini mart)
Cherry and Candlewood, Inc., dba AAMCO TransmissionsMarch20262026-OTA-140NonprecedentialNegligence penalty (R&TC 6484)
Y. HongMarch20262026-OTA-139NonprecedentialStatute of limitations; burden of proof; responsible person liability (R&TC 6829)
Produce Jet LLCMarch20262026-OTA-138NonprecedentialExclusion (containers and labels) (Reg. 1589); partial exemption (farm equipment and machinery) (R&TC 6356.5; Reg. 1533.1)
Hanwha Q Cells America, Inc., dba Q CellsMarch20262026-OTA-137NonprecedentialPartial exemption (TPP purchased for generation or storage of electrical power) (R&TC 6377.1; Reg. 1525.4(b)(10)(A))
Perry Adron McCullough Trust - PFR OpinionMarch20262026-OTA-122NonprecedentialStandard for granting petition for rehearing
Perry Adron McCullough TrustMarch20262026-OTA-121NonprecedentialUse tax (aircraft)
R. Bishop, dba Bloomin' Remedies - PFR OpinionMarch20262026-OTA-120NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
R. Bishop, dba Bloomin' RemediesMarch20262026-OTA-119NonprecedentialUnreported taxable sales (cannabis sales); due process
La Perla Del Mar, Inc. - PFR OpinionMarch20262026-OTA-118NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, etc.)
La Perla Del Mar, Inc.March20262026-OTA-117NonprecedentialUnreported taxable sales (restaurant)
M. K. Kakish and M. H. Kakish, dba Up in Smoke - Smoke ShopFebruary20262026-OTA-116NonprecedentialUnreported taxable sales (smoke shop); negligence penalty (R&TC 6484)
Buttar Enterprises, Inc., dba Cigarettes & CigarsFebruary20262026-OTA-113NonprecedentialUnreported taxable sales (smoke shop)
C. Ayala and M. Martinez, dba Del Valle LiquorFebruary20262026-OTA-106NonprecedentialUnreported taxable sales (liquor store)
Gallagher's Irish Pub, Inc., dba Gallagher's Irish PubFebruary20262026-OTA-104NonprecedentialUnreported taxable sales (bar/restaurant)
Mission Herbal Care, Inc., dba Herbal Mission, dba The Cookie Co. 415February20262026-OTA-103NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484); interest abatement
Angelica's Entertainment, LLC, dba Angelica'sFebruary20262026-OTA-101NonprecedentialNegligence penalty (R&TC 6484); interest abatement
ARCA Recycling, Inc., dba Appliance SmartFebruary20262026-OTA-097NonprecedentialSales for resale (resale certificate) (Reg. 1668)
Gig Telecommunications LLC, dba Cricket WirelessFebruary20262026-OTA-090NonprecedentialUnreported taxable sales (wireless retailer)
WB Group, Inc., dba Shiloh'sFebruary20262026-OTA-084NonprecedentialSuccessor liability (R&TC 6811, 6812; Reg. 1702(a))
A. Flores, dba Rolling Tires and Wheels #1February20262026-OTA-083NonprecedentialStatute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (tire shop)
Yesenia's Mexican Food, LLC dba Harvest Taco Shop and dba Yesenia's Mexican FoodFebruary20262026-OTA-082NonprecedentialUnreported taxable sales (restaurant)
Somoon Corporation, dba Orange Golf and Sports - PFR OpinionFebruary20262026-OTA-074NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
Somoon Corporation, dba Orange Golf and SportsFebruary20262026-OTA-073NonprecedentialUnreported taxable sales (retail golf shop); negligence penalty (R&TC 6484)
Melrose Facility Management, LLC - PFR OpinionFebruary20262026-OTA-070NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, contrary to law)
Melrose Facility Management, LLCFebruary20262026-OTA-069NonprecedentialFailure-to-pay penalty (R&TC 34013(f); Reg. 3700(k)(1))
India Oven, Inc. - PFR OpinionFebruary20262026-OTA-066NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
India Oven, Inc.February20262026-OTA-065NonprecedentialUnreported taxable sales (restaurant)
Digimax Productions LLC - PFR OpinionFebruary20262026-OTA-064NonprecedentialStandard for granting petition for rehearing (insufficient evidence, error in law)
Digimax Productions LLCFebruary20262026-OTA-063NonprecedentialUnreported taxable sales (computer equipment and services)
SAII Enterprises, LLC, dba Best MotorsJanuary20262026-OTA-062NonprecedentialUnreported taxable sales (various businesses)
TD Oil & Gas, LLC, dba Castro Valley MinimartJanuary20262026-OTA-059NonprecedentialStatute 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 ChartersJanuary20262026-OTA-057NonprecedentialOTA jurisdiction (taxable sales of alcohol on vessel) (33 U.S.C. 5(b); Reg. 30103, 30104)
C. Busby, dba CLB ResourcesJanuary20262026-OTA-054NonprecedentialUnreported taxable sales (watch retailer)
Way Station, LLC, dba Way StationJanuary20262026-OTA-051NonprecedentialUnreported taxable sales (restaurant); marketplace facilitator (R&TC 6040, 6041)
Super Star Plus CorporationJanuary20262026-OTA-049NonprecedentialUnreported taxable sales (gas station)
G. Vasquez, dba Wireless PlanetJanuary20262026-OTA-048NonprecedentialUnreported taxable sales (cell phone accessories, etc.)
Top Valley WholesaleJanuary20262026-OTA-044NonprecedentialDisallowed claimed nontaxable sales (R&TC 6091); resale certificate (XYZ letter) (Reg. 1668)
Abajian & Garcia Enterprises, LLC, dba Mardo CigarsJanuary20262026-OTA-040NonprecedentialUnreported taxable distributions of tobacco products
Brundo, Inc. dba Brundo MarketJanuary20262026-OTA-028NonprecedentialWhether appellant overreported taxable sales
Cafe Colucci, Inc., dba Cafe ColucciJanuary20262026-OTA-026NonprecedentialWhether appellant is entitled to a credit for alleged overpayments of tax made by a
related entity
Revolutionary Innovations, Inc.January20262026-OTA-025NonprecedentialUnreported taxable sales (retailer of shoe cleaning products)
I. Alwareeth, dba Auto Salvage Plus - PFR OpinionJanuary20262026-OTA-010NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
I. Alwareeth, dba Auto Salvage PlusJanuary20262026-OTA-009NonprecedentialSeller'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 OpinionJanuary20262026-OTA-006NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
B+B Collision & Coachwerks, Inc., dba Bell's Auto SportJanuary20262026-OTA-005NonprecedentialUnreported taxable sales (auto body shop)