Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 170.0011


170.0011 Nominee Lien. A taxpayer was issued a seller's permit in 1987 to operate a service station. In December 1992, the Board issued a Notice of Determination to this taxpayer in the total sum of $90,983.66. In 1987, the taxpayer and his wife were deeded property as joint tenants. At the time of this transfer, $260.70 documentary transfer tax was paid when the deed was recorded. On June 29,1994, this property was deeded by the taxpayer and his wife as joint tenants to the wife, as her sole and separate property. The deed transferring this property shows no documentary tax was paid.

In this case, the transfer to the wife as her separate property was fraudulent as to the State Board of Equalization within the meaning of Civil Code section 3439.04 as the transfer was made with actual intent to hinder, delay or defraud the Board. Thus, it is appropriate to file a nominee lien. 7/18/95.