Approved 2000 Minutes - Tuesday October 3, 2000

The Board met at the San Diego County Administration Building at 1600 Pacific Highway, Room 310, San Diego at 9:00 a.m. with Vice Chairman Parrish, Mr. Klehs, Mr. Chiang present, and Ms. Mandel present on behalf of Dr. Connell in accordance with Government Code Section 7.9.

BUSINESS TAXES APPEALS HEARINGS

Dallan L. Spicer, SR FH 25-617281-020; 89000514540

7-1-90 to 6-30-93, $16,442.82 Tax

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Action: The Board took no action.

LEARAF, Inc., SR BH 19-720223-010; 89000273570

7-1-92 to 6-30-95, $61,849.56 Tax, $6,262.53 Penalty

For Petitioner: Patrick J. Leone, CPA
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the understated taxable sales should have been computed based on the markup method as provided for in the Board's Audit Manual.

Whether the Department's one-week test, which computed cash and check sales as 53.33% of total sales, was representative.

Whether the results of petitioner's 19-month test of the successor's sales, which shows that cash and check sales were 15% of total sales, warrant an adjustment to the tax.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Joanne Flowers, SR EH 25-868858-010; 89000600230

7-1-94 to 6-30-97, $3,335.45 Tax

For Petitioner: Joanne Flowers
Patrick J. Leone, CPA
For Sales and Use Tax Department: Sharon Jarvis, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether petitioner's sales and leases of equipment and supplies to Temecula Creek Inn (Temecula) qualify as nontaxable sales for resale.

Action: Mr. Parrish moved to grant the petition. The motion failed for lack of a second.

Upon motion of Ms. Mandel, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Bhikhubhai U. Patel, Rajni Patel and Anand Patel, SN FH 52-004607-010, -020; 89000964880, -890

4-1-92 to 9-30-96, $60,711.97 Tax,

For Petitioner: No Appearance
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions disclosure forms filed.

Issues:Whether the food and drink associated with the "Priority Club" program room charges and the food associated with the "Bed and Breakfast" program are given away at no charge, and thus, are not sales.

Whether the auditor used the proper pour size in computing the bar markup.

Whether the weighted markup for food in 1993 is in error because the liability is excessive.

Action: Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be redetermined in accordance to the revised recommendation of the Appeals Section as follows: reduce the measure of tax by the unreported sales of food sold as part of "Priority Club", delete the unreported sales of beverages sold as part of "Priority Club", and delete the unreported food sales on a markup basis, and redetermine the remainder of the petition.

Mr. Klehs moved to keep the pour size at 1.25 oz. The motion failed for lack of a second.

Upon the motion of Mr. Parrish, seconded by Mr. Chiang, and duly carried, Mr. Parrish, Mr. Chiang and Ms. Mandel voting yes, Mr. Klehs voting no, Mr. Andal absent, the Board ordered to increase the pour size to 1.75 oz. as recommended by Appeals Section.

David Ronald Ramirez dba Coast Fund Raising, SR FH 14-775082-010; 89000129980

8-1-91 to 12-31-93, $ 18,618.75

For Petitioner: David Ronald Ramirez
Patrick J. Leone, CPA
For Sales and Use Tax Department: Jan Thurston, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Are sales to Qualifying Organizations nontaxable sales for resale.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

Issa T. and Muna R. Salomi, SR FH 25-927443-010; 89000635060

10-1-92 to 9-30-95, $46,376.43 Tax, $4,740.03 Penalty

For Petitioner: Issa Tooma Salomi, Partner
John S. Partin, Tax Practitioner
Albert Armas, Accountant
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the understatement of taxable sales was established in accordance with the facts.

Whether relief from the negligence penalty is warranted.

Action: Upon motion of Ms. Mandel, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be submitted for decision.

The Board recessed at 10:40 a.m. and reconvened at 10:50 a.m. with Mr. Parrish, Mr. Klehs and Ms. Mandel present.

Nye W. Robertson, SB UT 82-557526-010; 89001085840

12-31-92, $5,425.00 Tax, $542.50 Penalty

For Petitioner: Nye W. Robertson
Bruce Lahr, Witness
For Sales and Use Tax Department: Jan Thurston, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the evidence establishes that petitioner's purchase of the vessel at issue is exempt from use tax.

Whether relief from the penalty for failure to file a return is warranted.

Mr. Chiang entered the Boardroom.

Action: Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be granted.

Cornett Taping Corporation, SY EH 97-021247-010; 89002037860

7-1-90 to 6-30-96, $62,854.29 Tax

For Petitioner: Charles T. Cornett, President
Patrick J. Leone, CPA
Jeff Fisher, Witness
For Sales and Use Tax Department: Sharon Jarvis, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether disallowed sales for resale should be allowed based on petitioner's alleged good faith acceptance of purchase orders.

Whether the tapes and reels sold by petitioner qualify as tax-exempt containers, as asserted by petitioner.

Action: Upon motion of Ms. Mandel, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered to reduce the measure of tax by the sales for resale to Qualcomm Personal Electronics.

Upon motion of Mr. Klehs, seconded by Mr. Mandel and unanimously

carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the remainder of the petition be submitted for decision.

Howard Donald Taft and Michael John Horstman dba Horstman Taft Interior Design, SR EH 99-826126-010; 89002407080

1-1-92 to 9-30-97, $00.00 Tax, $12,542.71 Penalty

For Petitioner: No Appearance
For Sales and Use Tax Department: Sharon Jarvis, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issue:Whether relief from the penalty for knowingly operating without a valid permit is warranted.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be redetermined as recommended by the Appeals Section.

Francis H. Whitton, Jr., SB UT 82-623097-010; 89001104650

12-31-93, $4,650.00 Tax, $465.00 Penalty

For Petitioner: Francis Whitton, Jr.
For Sales and Use Tax Department: Jan Thurston, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the facts prove that the vessel was not purchased for use in this state.

Whether relief from the penalty for failure to file a return is warranted.

Action: Upon motion of Mr. Chiang, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be granted according to the revised recommendation of the Appeals Section.

Francis H. Whitton, Jr., SP UT 82-647893-010; 89001130750

8-31-96, $205.52 Tax, $00.00 Penalty

For Petitioner: Francis Whitton, Jr.
For Sales and Use Tax Department: Jan Thurston, Counsel

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether petitioner purchased interest in an aircraft.

Whether the measure of tax has been established in accordance with the facts.

Action: Upon motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board ordered that the petition be granted according to the revised recommendation of the Appeals Section.

Alfonso Hernandez, SR AS 18-665740-010; 89000234330

1-1-92 to 12-31-95, $44,060.70 Tax, $4,406.10 Penalty

For Petitioner: Bolivar E. Rodriguez, CPA
Alfonso Hernandez
For Sales and Use Tax Department: Kevin Hanks, Hearing Representative

Contribution Disclosures pursuant to Government Code Section 15626: No contributions were disclosed.

Issues:Whether the audited costs of goods sold were established in accordance with the facts.

Whether the audited amounts of food sold at discounted selling prices were established in accordance with the facts.

Whether the audited markups for beer, wine, and distilled spirits were established in accordance with the facts.

Whether relief is warranted form the 10 percent penalty added for negligence.

Mr. Klehs left the Boardroom.

Action: Mr. Parrish moved to delete the penalties and submit the remainder of the petition. The motion failed for lack of a second.

Upon motion of Mr. Parrish, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal and Mr. Klehs absent, the Board ordered that the petition be submitted for decision.

The Board recessed at 12:00 p.m. and reconvened at 1:30 p.m. with Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel present.

LEGAL APPEALS MATTERS, CONSENT [A]

The Board deferred consideration of the following: Jerome H. Pena, SR GH 99-144234-010; 89002121410, Thomas J. Poling, SR EAA 53-000267-010; 89000970100 and Executive Business Services, Inc., SR FH 25-850964-010; 89000589320.

With respect to the Legal Appeals Matters, Consent Agenda, upon a single motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, Mr. Chiang not participating in Jin Woo Chang, SR AB 99-303950-010; 89002191290, the Board made the following orders:

John Daly, Inc., SR AR 11-731347-001; 89000021590

7-1-87 to 3-31-90, $33,061.69 Tax, $00.00 Penalty

Considered by the Board: Hearing Notice Sent - Appearance Waived

Action: Redetermine as recommended by the Appeals Section.

J & D Auto Sales, Inc., SY EA 14-659132-010, -020; 89000110290, -300

10-1-88 to 12-31-91, $102,046.87 Tax, $10,204.70 Penalty

1-1-92 to 3-30-95, $489,410.84 Tax, $48,941.10 Penalty

Considered by the Board:June 14, 2000

Action: Deny the petition for rehearing as recommended by the Appeals Section.

Jerome H. Pena, SR GH 99-144234-010; 89002121410

10-1-93 to 12-31-96, $11,051.22 Tax

Considered by the Board:March 15, 2000

Action: The Board deferred consideration of this matter.

Jin Woo Chang, SR AB 99-303950-010; 89002191290

1-1-94 to 12-31-96, $6,825.06 Tax, $00.00 Penalty

Considered by the Board:February 1, 2000

Action: Redetermine as recommended by the Appeals Section and deny the petition for rehearing. Mr. Chiang not participating.

Jihad Kobaissi, Abdullah Kobaissi and Mahmoud Kobaissi, SR AC 11-773434-020; 89000027550

1-1-92 to 12-31-92, $29,375.13 Tax, $7,343.80 Penalty

Jihad Hassan Kobaissi, SR AC 99-208703-010; 89002148550

1-1-93 to 12-31-94, $96,938.04, $24,234.60 Penalty

Considered by the Board:Hearing Notice Sent - No Response

Action: Redetermine as recommended by the Appeals Section.

Pancho Valenzuela, Inc., SR AC 13-877533-020; 89000097540

Francisco Valencia Valenzuela, Jr., SR AC 52-006833-010; 89000966220

7-1-91 to 9-30-95, $233,763.85 Tax, $58,441.06 Penalty, Fraud

$23,337.12 Penalty, Finality

Considered by the Board:Hearing Notice Sent - No Response

Action: Redetermine as recommended by the Appeals Section.

Thomas J. Poling, SR EAA 53-000267-010; 89000970100

7-1-95 to 3-31-97, $124,557.55 Tax,

Considered by the Board:Hearing Notice Sent - No Response

Action: The Board deferred consideration of this matter.

Computime Technology Corporation, SR FH 99-418558-010; 89002244460

4-1-94 to 3-31-97, $51,299.96 Tax, $00.00 Penalty

Considered by the Board:Hearing Notice Sent - No Response

Action: Redetermine as recommended by the Appeals Section.

Executive Business Services, Inc., SR FH 25-850964-010; 89000589320

10-1-93 to 9-30-89, $14,524.57 Tax,

Considered by the Board:Hearing Notice Sent - Appearance Waived

Action: The Board deferred consideration of this matter.

Ken Gem Co. Corporation, SR FH 99-293874-010; 89002186950

7-1-94 to 11-14-97, $74,344.49 Tax

Considered by the Board:Hearing Notice Sent - Appearance Waived

Action: Redetermine as recommended by the Appeals Section.

Shmuel Krampf and Rauven Aviv, SR BH 99-864638-010; 89002420940

7-1-92 to 6-30-95, $61,849.56 Tax, $6,262.53 Penalty

Considered by the Board:Hearing Notice Sent - Appearance Waived

Action: The Board deferred consideration of this matter.

Roni Hicks & Associates, SR FH 25-711023-010, -001; 8900053380, -790

4-1-93 to 3-31-96, $1,270.62 Tax

Considered by the Board:Hearing Request Withdrawn

Action: Redetermine as recommended by the Appeals Section.

FRANCHISE AND INCOME TAX MATTERS, CONSENT [B]

The Board deferred consideration of the following: Fred and Joyce Hameetman, 98A-0964; 89002467860, Elaine J. Linden, 28420, Dai T. Nguyen, 33781, Gene L. Clothier, 27809 and John H. Williams, 99A-0286; 89002468900.

With respect to the Franchise and Income Tax Maters Consent Agenda, upon a single motion of Mr. Chiang, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board made the following orders:

Samuel E. Adiong, 57145

1998, $401.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Michael K. Alexander, 29230

1995, $261.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Ronald A. Balsamo and Linda L. Flora, 47606

1995, $256.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Clifton and Jennifer S. Bate, 47609

1995, $189.00 Claim for Refund

Action: Sustain the action of the Franchise Tax Board.

John Bordenave, 47605

1995, $607.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Andrew S. Brooks, 16786

1994, $126.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Carrie Bryson, 30846

1995, $283.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Kurt J. Burgess, 31078

1995, $588.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Joseph and Jennifer Butkus, 57862

1996, $443.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Charles F. Eberle, 27621

1997, $4,999.00 Assessment, $1,249.75 Penalty, Delinquent

$1,249.75 Penalty, Demand

Action: Sustain the action of the Franchise Tax Board and impose a $750.00 frivolous appeal penalty.

Gracio Fabris, 99A-0412, 17195

1994, $1,465.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Barney R. Freasier, Jr., and Elizabeth Hutten, 99A-0152, 89002467630

1993, $28,830.00 Assessment, $6,740.29 Penalty

Action: Sustain the action of the Franchise Tax Board.

John and Dorothy Garcia, 29932

1995, $334.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Howard and Paulette Grafman, 99A-0178; 89002467750

1992, $12,530 Assessment

Action: Sustain the action of the Franchise Tax Board.

Fred and Joyce Hameetman, 98A-0964; 89002467860

1990, $53,749.00 Assessment

1993, $11,989.00 Assessment

Action: The Board deferred consideration of this matter.

Harris Corporation, 99R-0081; 89002462900

Year Ending 6-30-97, $60,559.69 Claim For Refund

Action: Sustain the action of the Franchise Tax Board.

James M. and Joanne F. Hawks, 29192

1994, $1,255.00 Assessment, $313.75 Penalty

Action: Sustain the action of the Franchise Tax Board.

Lawrence T. Higgins, 28475

1993, $1.00 or more Claim for Refund

Action: Sustain the action of the Franchise Tax Board.

Catherine J. Hill, 27566

1997, $1,492.00 Assessment, $373.00 Penalty

Action: Sustain the action of the Franchise Tax Board and impose a $750.00 frivolous appeal penalty.

Nancy Holland, 42943

1994, $346.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Gary and Ann-Marie Jordan, 98A-1048; 89002468030

1993, $206.00 Claim for Refund

Action: Sustain the action of the Franchise Tax Board.

Elaine J. Linden, 28420

1997, $597.27 Claim for Refund

Action: The Board deferred consideration of this matter.

Steven E. Lundy, 28592

1996, $1,397.00 Assessment, $279.40 Penalty

Action: Sustain the action of the Franchise Tax Board and impose a $750.00 frivolous appeal penalty.

Stephany McArthur/McWhorter, 28600

1993, $881.25 Claim for Refund

Action: Sustain the action of the Franchise Tax Board.

Ronald L. Meldrum, 28623

1996, $1,650.00 Assessment, $316.60 Penalty, Accuracy

$395.75 Penalty, Demand

Action: Sustain the action of the Franchise Tax Board and impose a $2000.00 frivolous appeal penalty.

Dai T. Nguyen, 33781

1995, $527.00 Assessment

Action: The Board deferred consideration of this matter.

Gerald J. Padley, 29532

1997, $1,950.00 Claim for Refund

Action: Sustain the action of the Franchise Tax Board.

Joseph and Eda Pell, 29649

1992, $ 29,579.00 Assessment

$121,111.00 Assessment

$ 34,368.00 Assessment

Action: Reverse the action of the Franchise Tax Board with regards to Issue 1. Sustain the action of the Franchise Tax Board with regards to Issue 2.

Laurian Pennylegion, 55257

1996, $578.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Harold E. Phelps, III, 31722

1994, $100.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Joseph Preslopsky, 29718

1995, $358.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

James and Sharon Prondzinski, 30979

1995, $233.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Les R. Reid, 30974

1997, $1,753.00 Assessment, $438.25 Penalty, Delinquent

$479.75 penalty, Demand

Action: Sustain the action of the Franchise Tax Board and impose a $750.00 frivolous appeal penalty.

Carla V. Robbins (Warrick), 29529

1997, $2,189.00 Assessment, $547.25 Penalty, Delinquent

$547.25 Penalty, Demand

Action: Sustain the action of the Franchise Tax Board.

Jason F. Templeton, 55033

1998, $1,189.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Ronald Terry, 28642

1995, $438.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Mark S. and Beverly G. Thomson, 30139

1995, $674.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Jan D. Vangreuningen, 28898

1995, $364.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Nancy L. Vincelet, 28692

1995, $72.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

David O. Whitaker, 28652

1995, $318.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Daniel S. and Linda M. Zellick, 29987

1995, $606.00 Assessment

Action: Sustain the action of the Franchise Tax Board.

Gene L. Clothier, 27809

1993, $726,319.00 Claim for refund

Action: The Board deferred consideration of this matter.

Michael G. Michaels, 99I-0357; 89002469720

1983, $1.00 or more Assessment

Action: Sustain the action of the Franchise Tax Board.

John H. Williams, 99A-0286; 89002468900

1994, $896.00 Assessment, $610.00 Penalty

1995, $635.00 Assessment, $127.00 Penalty

1996, $686.00 Assessment, $137.20 Penalty

Action: The Board deferred consideration of this matter.

SALES AND USE TAX MATTERS, RELIEF OF PENALTY [C]

The Board deferred consideration of the following: AMGEN, SR AR 015-711218; 89000148950.

With respect to the Sales and Use Tax Matters, Relief of Penalty Consent Agenda, upon a single motion of Mr. Klehs, seconded by Ms. Mandel and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board made the following orders:

Ofer Halaszi, SR AC 013-853206; 89000091070

4-1-91 to 6-30-94, $151,547.53

Action: Redetermine as recommended by staff.

AMGEN, SR AR 015-711218; 89000148950

7-1-93 to 12-31-96, $85,806.44

Action: The Board deferred consideration of this matter.

Linquist and Craig Hotels and Resorts, SR Y OHA 021-651316; 89000315200

7-1-94 to 6-30-97, $65,033.40

Action:Redetermine as recommended by staff.

Reyna Financial Corporation, SR S OHA 030-648213; 31688

4-1-94 to 12-31-97, $83,053.93

Action: Redetermine as recommended by staff.

Otto Industries, Inc., SC OHB 030-693129; 89000874910

10-1-93 to 9-30-96, $259,134.38

Action: Redetermine as recommended by staff.

Pace Lithographers, SR AP 040-643743; 89000936200

1-1-93 to 12-31-95, $86,133.11

Action: Redetermine as recommended by staff.

Interplanetary Aviation, Inc., SP I UT 081-002088; 50487

June 24, 1996, $65,793.75

Action: Redetermine as recommended by staff.

Mark L. Schmaltz, SP H UT 084-000254; 77926

June 18, 1998, $171,189.00

Action: Redetermine as recommended by staff.

American Ag Aviation, Inc., SP H UT 084-005071; 83029

2nd Quarter, 1998, $74,851.18

Action: Redetermine as recommended by staff.

GEBE Air, Inc., SB G UT 084-009576; 76816

1998, $110,715.00

Action: Redetermine as recommended by staff.

Control Engineering Company, SC OHA 097-332204; 31206

10-1-90 to 12-31-98, $238,609.63

Action: Redetermine as recommended by staff.

Oscar Chavez, SR EH 099-557095; 53371

7-1-98 to 9-4-98, $55,263.48

Action: Redetermine as recommended by staff.

Ghassan H. Elias, SR AC 099-796163; 15434

11-17-95 to 3-31-98, $84,878.93

Action: Redetermine as recommended by staff.

ARG Enterprises, Inc., SR Y EAA 020-609809; 84583

12-28-99 to 3-27-00, $134,774.50

Action: Grant relief from penalty as recommended by staff.

OfficeMax, Inc., SR Z OHA 099-409202; 84586

November, 1999, $234,780.40

Action: Grant relief from penalty as recommended by staff.

Security Pacific Equipment Leasing, Inc., SR BH 019-642577; 31523

7-1-94 to 9-30-95, $113,077.50

Action: Deny claim for refund as recommended by staff.

SALES AND USE TAX MATTERS, CREDIT, CANCELLATIONS & REFUNDS

With respect to the Sales and Use Tax Matters, Credit, Cancellations and Refunds Consent Agenda, upon a single motion of Ms. Mandel, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board made the following orders:

Robert Anthony Snow, SR Y FH 025-919574; 86423

1-1-92 to 12-31-93, $76,751.40

Action: Approve credit and cancellation as recommended by staff.

Chirvon Corporation, SR Y CH 021-789331; 27573

4-1-96 to 3-31-99, $197,770.58

Action: Approve credit and cancellation as recommended by staff.

Baquet, Inc., SR AP 017-763084; 76951

10-1-99 to 12-31-99, $93,942.03

Action: Approve refund as recommended by staff.

Wells Fargo Bank, SR Z BH 019-662489; 89000263530

1-1-92 to 12-31-94, $113,952.37

Action: Approve refund as recommended by staff.

Gar Tootelian, Inc., SR ARF 022-135204; 37486

6-26-96 to 12-31-99, $92,250.51

Action: Approve refund as recommended by staff.

The Desert Sun Publishing Co., SR Y EHC 023-614104; 61899

1-1-97 to 12-31-99, $54,384.36

Action: Approve refund as recommended by staff.

Landis & Staefa, Inc., SR Z OHA 030-672493; 89000849510

7-1-94 to 9-30-98, $512,107.37

Action: Approve refund as recommended by staff.

Sony Music Entertainment Inc., SR Z OHB 030-681608; 33727

1-1-99 to 3-31-99, $129,558.99

Action: Approve refund as recommended by staff.

Barney's Inc., SR Y AS 030-699457; 83630

10-1-97 to 3-31-99, $92,597.80

Action: Approve refund as recommended by staff.

Impac Hotels II, Inc., SR OHC 097-078134; 89002051590

5-16-97 to 6-30-98, $248,847.87

Action: Approve refund as recommended by staff.

California Custom Laminate, Inc., SR ARH 097-193859; 78833

1-1-98 to 3-31-00, $64,026.90

Action: Approve refund as recommended by staff.

233 Broadway, Inc., SU OHB 097-622103; 37778

10-1-98 to 12-31-98, $68,918.91

Action: Approve refund as recommended by staff.

AMOCO Oil Company, SR S OHC 098-041757; 75828

4-1-99 to 6-30-99, $550,321.70

Action: Approve refund as recommended by staff.

Amylin Pharmaceuticals Inc., SU FH 099-361518; 89002217340

4-1-94 to 6-30-97, $77,143.22

Action: Approve refund as recommended by staff.

SPECIAL TAXES MATTERS, RELIEF FROM PENALTY [E]

Mobil Oil Corporation, MD MT 007-000754; 84606

April 15, 2000, $1,294,920.00

Action: The Board deferred consideration of this matter.

SPECIAL TAXES MATTERS, CREDITS, CANCELLATIONS & REFUNDS [F]

With respect to the Special Taxes Matters, Credits, Cancellations & Refunds Consent Agenda, Upon motion of Mr. Klehs, seconded by Mr. Parrish and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board made the following order:

Jetro Lov, Inc., CR ET 002-001632; 82551

July 27, 2000, $84,959.67

Action: Approve the refund as recommended by staff.

HOMEOWNER AND RENTER PROPERTY TAX ASSISTANCE MATTERS [G]

With respect to the Homeowner and Renter Property Tax Assistance Matters Consent Agenda, upon a single motion of Mr. Chiang, seconded by Mr. Klehs and unanimously carried, Mr. Parrish, Mr. Klehs, Mr. Chiang and Ms. Mandel voting yes, Mr. Andal absent, the Board made the following orders:

Margaret A. Gutowski, 48958

1999, $54.97 Claim for Credit

Considered by the Board:July 12, 2000

Action: Sustain the action of the Franchise Tax Board.

Diana Hanke, 48959

1998, $1.00 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Gus Hawkins, 48962

1998, $190.00 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Agnes L. Hodgson, 47549

1999, $235.26 Claim for Credit

Considered by the Board:July 12, 2000

Action: Sustain the action of the Franchise Tax Board.

Erna Leb, 49672

1999, $33.59 Claim for Credit

Considered by the Board:July 13, 2000

Action: Sustain the action of the Franchise Tax Board.

Onik Ovnayan, 49670

1999, $221.17 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Louise Ozog, Jr., 40938

1999, $7.41 Claim for Credit

Considered by the Board:July 13, 2000

Action: Sustain the action of the Franchise Tax Board.

Lisa Porter, 40940

1999, $67.50 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Joseph G. Shavil, 35993

1998, $1.00 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Lawrence Smith, 35964

1998, $1.00 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

F. C. Uyttendaele, 35974

1998, $88.16 Claim for Credit

Considered by the Board:May 18, 2000

Action: Sustain the action of the Franchise Tax Board.

Armando Vallejo, 35994

1998, $1.00 Claim for Credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.

Maria Von Wiley, 35998

1998, $235.00 Claim for credit

Considered by the Board:June 14, 2000

Action: Sustain the action of the Franchise Tax Board.