| SABPLINC dba Ananda Bhaven | July | 2026 | 2026-OTA-368P | Precedential | Unreported taxable sales (restaurant); GenAI hallucinations |
| Sam Investments, Inc. dba Santee Mini Market | June | 2026 | 2026-OTA-279P | Precedential | Licensing Act violation (R&TC 22974, 22974.3, 22974.7) |
| Sundown Entertainment Group Inc. dba The Tropicale Restaurant Lounge | May | 2026 | 2026-OTA-225P | Precedential | Statute of limitations for CDTFA to issue NOD (extended limitations for fraud) (R&TC 6487); unreported taxable sales (restaurant); 40 percent penalty (R&TC 6597); interest relief (R&TC 6593.5) |
| Z. Sultana | May | 2026 | 2026-OTA-204P | Precedential | Unreported taxable sales (clothing store); responsible person liability (R&TC 6829) |
