Welcome to the State Board of Equalization

Business Taxes Board Memorandum Opinions in 2000

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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