Opinions

Introduction

Pursuant to 2017 legislation, the duty of hearing and deciding administrative appeals for corporate franchise and income taxes and business taxes transferred from the California State Board of Equalization to Office of Tax Appeals (OTA). The law further requires OTA publish a written opinion for each case in which it makes a determination. The written opinion will be published on this page and identified as either precedential or nonprecedential. For the convenience of taxpayers and feepayers, the text of the opinions can be searched using the search function on this page.

Comments

If you have comments regarding whether a posted decision should or should not be precedential, please send those comments to precedential@ota.ca.gov.  Thank you for your input.

Franchise & Income Tax Opinions 

Corporate and individual taxpayers who dispute a final determination by the Franchise Tax Board (FTB) may appeal the FTB’s determination OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers may look to precedential opinions for guidance as to OTAs position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential Opinion to make its determination in the pending appeal.

Business Taxes Summary Opinions

OTA uses the term business taxes to refer to matters involving sales and use taxes, local and district tax reallocations, and the various special taxes and fees administered by the California Department of Tax and Fee Administration (CDTFA). Taxpayers and feepayers who disagree with denials of claims for refund or deficiency determinations issued by CDTFA may appeal such actions to OTA. Additionally, jurisdictions (i.e., cities and counties) that disagree with determinations issued by CDFTA may also appeal to OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers and feepayers may look to precedential opinions for guidance as to OTA’s position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential opinion to make its determination in the pending appeal.

Prior Formal Opinions of the Board of Equalization.

OTA is the successor in interest to the State Board of Equalization (BOE). Prior decisions of the BOE may be cited in cases before OTA in support of a party’s argument: Formal opinions of the State Board of Equalization (BOE).