2022 Franchise & Income Tax Opinions Decisions Month Year Cite Decision Type Issues M. MorganDecember20222022-OTA-439 NonprecedentialResidency, domicile (R&TC 17014; Reg. 17014) D. Catlin and L. CatlinDecember20222022-OTA-438 NonprecedentialLate payment... Read MoreRead more about 2022 FIT Opinions