Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 170.0013


170.0013 Nominee Lien. A taxpayer owes the Board tax liability as a result of a dual determination issued on September 11, 1995 for the period from January 1, 1993 to September 30, 1993. On July 25, 1995, a trust deeded certain real property located in California to the taxpayer. On September 5, 1995 the deed was recorded in County Recorder's Office. On September 12, (one day after the determination was issued), the taxpayer granted an undivided one half (½) interest in this property to a husband and wife, as joint tenants. This deed was recorded on September 21, 1995. The deed indicates that no documentary transfer tax was paid on the transfer. The transfer of interest in this property to the husband and wife for no consideration was made with the intent to hinder, delay, or defraud the Board in the collection of the liability due from the taxpayer. Therefore, pursuant to Civil Code section 3439.04, it would be appropriate to file a nominee lien against the property. 6/12/96.