Business Taxes Board Memorandum Opinions in 1997

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Appeal Name Date
Jack Donald Freels
SUSPENDED CORPORATION
CLOSELY HELD
SALES TAX REIMBURSEMENT
OFFICERS-SHAREHOLDERS
PERSONAL LIABILITY
Revenue and Taxation Code section 25962.1
Revenue and Taxation Code section 23301
Revenue and Taxation Code section 6014
Revenue and Taxation Code section 6015
Revenue and Taxation Code section 6066v (See also, California Code of Regulations, title 18, section 1702.6)
Sept. 10, 1997
General Atomics
TITLE PASSAGE TO U.S. GOVERNMENT
ACQUISITION ON BEHALF OF U.S. GOVERNMENT
Revenue and Taxation Code section 6381
May 8, 1997
GTE California, Inc.
UNDER COLLECTION ERRORS OVER $.02 AND $.02 OR LESS
911 SURCHARGE
Revenue and Taxation Code section 41023
Revenue and Taxation Code section 41024
Oct. 9, 1997