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Franchise and Income Tax Formal Legal Opinions
Corporate and individual taxpayers who dispute a final determination by the
Franchise Tax board may appeal that determination to the Board
of Equalization (the Board). The Board issues Formal Opinions
as a means of resolving selected cases. Taxpayers may look
to Formal Opinions for guidance as to the Board's position
on the legal issues discussed in those opinions. If a Formal
Opinion presents facts and/or legal issues similar to those
in a pending appeal, the Board will generally rely on the
Formal Opinion to make its determination in the pending appeal.
The more recent Formal Opinions are now available on this
Website, and we anticipate that all Formal Opinions issued
by the Board will be available in the very near future.
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Please select the year of the Franchise and Income Tax Legal Opinions that you wish to view or print from the table below:
Keyword Index Page
Business and Special Taxes Memorandum Opinions
Taxpayers and feepayers who disagree with denials of claims for refund
or determinations issued by the Sales and Use Tax Department or the Special Taxes Department
of the Board of Equalization (Board) may appeal such actions to the elected members of the
Board. The Board issues Memorandum Opinions as a means of resolving selected cases,
which are appealed to the elected members. Taxpayers and feepayers may look to the
Memorandum Opinions for guidance as to the Board's position on the legal issues
discussed in those opinions. If a Memorandum Opinion presents facts and/or legal
issues similar to those in a pending appeal, the Board will generally rely on that
Memorandum Opinion to make its determination in the pending appeal.
Please select the year
to view or print memorandum opinions adopted by the
Board of Equalization during that year. (Please note that
there were no
memorandum opinions adopted by the Board for the years not
listed.)
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