Business Taxes Board Memorandum Opinions in 1993

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Appeal Name Date
Information Satellite Corp.
911 SURCHARGE
NONEXCLUDABLE FEES
Revenue and Taxation Code section 41085
Revenue and Taxation Code section 44024
Revenue and Taxation Code section 44080
Framingham Acceptance Corp. v. State Board of Equalization (1987) 191 Cal.App.3d 461)
Nov. 9, 1993
Lifecare Services, Inc.
RESPIRATORY EQUIPMENT
OXYGEN DELIVERY SYSTEMS
PROSTHETIC DEVICES
Revenue and Taxation Code section 6369.5
California Code of Regulations, title 18, section 1591, subdivision (b)(5)
(See also, California Code of Regulations, title 18, section 1519.4)
Sept. 8, 1993
Pratt North Plaza Associates
SERVICE ENTERPRISE
THREE OR MORE SALES IN 12-MONTH PERIOD
California Code of Regulations, title 18, section 1595, subdivision (a)(4) and (5)
Hotel Del Coronado v. State Board of Equalization (1971) 15 Cal.App.3d 612
Ontario Community Foundation Inc. v. State Board of Equalization (1984) 35 Cal.3d 811,
Oct.r 28, 1993
Edward Spurlock
DEFECTIVE RESALE CERTIFICATE
USE TAX LIABILITY
Revenue and Taxation Code section 6093
California Code of Regulations, title 18, section 1668, subdivision (b)
June 29, 1993
SRI International
FACILITY FEE
DETONATION OF SMALL EXPLOSIVE SCRAPS
CLOSURE OF FACILITY
Revenue and Taxation Code section 43301
Health and Safety Code section 25205.2
Sept. 8, 1993
Techalloy Co., Inc.
FACILITY FEE
CESSATION OF STORING, TREATING OR DISPOSING OF HAZARDOUS WASTE BEFORE CLOSURE
Revenue and Taxation Code section 43301
Health and Safety Code section 25159.5
Health and Safety Code section 25200.5
Health and Safety Code section 25205.1
Health and Safety Code section 25205.2
Health and Safety Code section 25205.5
Health and Safety Code section 25205.8
Sept. 30, 1993
Texaco U.S.A.
911 SURCHARGE
NONEXCLUDABLE FEES
Revenue and Taxation Code section 41085
Revenue and Taxation Code section 44024
Revenue and Taxation Code section 44080
Framingham Acceptance Corp. v. State Board of Equalization (1987) 191 Cal.App.3d 461)
April 21, 1993