Section 40 Summary Decisions* of the State Board of Equalization

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

Revenue and Taxation Code section 40 requires the Board to publish on its website written opinions that explain the Board’s decisions for certain matters involving amounts in controversy of $500,000 or more. Each published opinion must contain: (1) findings of fact; (2) the legal issue or issues presented; (3) applicable law; (4) analysis; (5) disposition; and (6) the names of the adopting Board Members. (Revenue and Taxation Code section 40 became effective on January 1, 2013).

Property Tax Summary Decisions | Franchise & Income Tax Summary Decisions | Business Taxes Summary Decisions

Please select below, under the applicable tax area, the year of the Summary Decisions that you wish to view or print.

Please note that, as of January 1, 2018, the Board of Equalization no longer has adjudicatory responsibility for Business Tax or Franchise & Income Tax Cases. Additionally, where no Summary Decisions are listed for a year under a tax area, there were no Summary Decisions required to be published by the Board for that year in that tax area.

Property Tax Summary Decisions

State-assessees who disagree with their assessments, welfare exemption claimants who disagree with determinations of the Property and Special Taxes Department, local governments that own property taxable under section 11, Article XIII of the California Constitution who disagree with a county’s assessment of their property and private railroad car companies that disagree with their assessment by the Board may appeal such actions to the elected members of the Board. When the Board issues nonprecedential Summary Decisions on property tax matters pursuant to Revenue and Taxation Code section 40, those decisions are published on this webpage. To date, the Board has not issued a precedential decision on a property tax matter.

Franchise & Income Tax Summary Decisions

Corporate and individual taxpayers who disputed a final determination by the Franchise Tax Board (FTB) historically appealed the FTB’s determination to the Board.

After December 31, 2017, the authority to adjudicate these cases has passed to the Office of Tax Appeals (OTA). Additional information can be found at www.ota.ca.gov.

The Board's historic nonprecedential Summary Decisions on franchise and income tax matters pursuant to Revenue and Taxation Code section 40 are published on this webpage. The Board also published precedential franchise and income tax decisions (Formal Opinions) on its website, which may be found at Historic Franchise & Income Tax Formal Legal Opinions.

Business Taxes Summary Decisions

The term business taxes refers to matters involving sales and use taxes, local and district tax reallocations, and the various special taxes and fees formerly administered by the Board. Taxpayers and feepayers who disagreed with denials of claims for refund or deficiency determinations issued by the Sales and Use Tax Department or the Special Taxes Divisions of the Board historically appealed such actions to the elected members of the Board. Additionally, jurisdictions (e.g., cities and counties) that disagreed with determinations issued by the Sales and Use Tax Department related to reallocations of local or district taxes also historically appealed to the Board.

As of July 1, 2017, the administration of business taxes has transferred to the California Department of Tax and Fee Administration (CDTFA). After December 31, 2017, the authority to adjudicate future business tax cases has passed to the Office of Tax Appeals (OTA). Additional information can be found at www.cdtfa.ca.gov or www.ota.ca.gov.

The Board's historic nonprecedential Summary Decisions on business taxes matters pursuant to Revenue and Taxation Code section 40 are published on this webpage. The Board also published precedential business taxes decisions (Memorandum Opinions) on its website, which may be found at Historic Business Taxes Memorandum Opinions.