Business Taxes Board Memorandum Opinions in 2000
| Appeal Name | Date |
|---|---|
|
Hewlett Packard Company GIFTS DELIVERY BY COMMON CARRIER TITLE PASSAGE OUT OF STATE RECALL GIFT Revenue and Taxation Code section 6008 Revenue and Taxation Code section 6009 Revenue and Taxation Code section 6009.1 California Code of Regulations, title 18, section 1670 Yamaha Corp. of America v. State Bd. of Equalization (1999) 73 Cal.App.4th 338 |
June 15, 2000 |
|
John Chris Mogannam EXEMPT MEALS MEALS TO STUDENTS Revenue and Taxation Code section 6363 |
Aug. 10, 2000 |
|
Reliastar Insurance Company GROSS PREMIUMS TAX MANAGEMENT FEES AND SURRENDER CHARGES VARIABLE ANNUITY CONTRACT FRONT AND BACK END Revenue and Taxation Code section 12221 Revenue and Taxation Code section 12222 Revenue and Taxation Code section 12979 Equitable Life Assur. Society v. Johnson (1942) 53 Cal.App.2d 49 |
April 6, 2000 |
|
WFS Financial, Inc. BAD DEBTS FINANCIAL INSTITUTIONS (NOT A RETAILER) Revenue and Taxation Code section 6055 California Code of Regulations, title 18, section 1642, subdivisions (b)(1) and (h)(1)(A) |
Dec. 14, 2000 |
