Business Taxes Summary Decisions* Published in 2014
under Revenue and Taxation Code Section 40

*Please note that Summary Decisions may not be cited as precedent in any appeal or other proceeding before the Board of Equalization. (Cal. Code Regs., tit. 18, §§ 5551, subd. (b)(4), 5511, subd. (u).)

Appeal Name Date
Cities of Fontana, Lathrop, and San Bernardino January 16, 2014
SMF Energy Corporation April 22, 2014
SEL Retail Operations June 25, 2014