Business Taxes Board Memorandum Opinions in 1994

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Appeal Name Date
Douglas C. Elliott
HAZARDOUS WASTE
DEFINITION OF GENERATOR
Revenue and Taxation Code section 43001
Health and Safety Code section 25205.1, subdivision (e)
Health and Safety Code section 25205.5
Health and Safety Code section 25124
California Code of Regulations, title 22, section 66260.10
California Code of Regulations, title 22, section 66262.11
March 9, 1994
Thomas E. Ferrari
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)
June 30, 1994
David R. Firman
POLLEN
FERTILIZED PLANTS
ANNUAL PLANTS
Revenue and Taxation Code section 6358, subdivision (c)
June 30, 1994
Howard Pump, Inc.
GENERATOR FEE
INTERVENING CRIMINAL ACT
Revenue and Taxation Code section 43301
Health and Safety Code section 25205.1, subdivision (e)
Health and Safety Code section 25205.5
California Code of Regulations, title 22, section 66260.10
March 9, 1994
Long Beach Container Terminal, Inc.
TEMPORARY CONSTRUCTION SITE
NEXUS, FOR SALES TAX LIABILITY
California Code of Regulations, title 18, section 1620, subdivision (a)(2)
Norton v. Illinois (1950) 340 U.S. 534
Nov. 17, 1994
Mark Pulvers
DELIVERY CHARGES
AGENCY RELATIONSHIP
Revenue and Taxation Code section 6012
Civil Code section 2295
Workman v. City of San Diego (1968) 267 Cal.App.2d 36
Rezos v. Zahn & Nagel Co. (1926) 78 Cal.App. 728
Nizuk v. Georges (1960) 18 Cal.App.2d 699
Anderson v. Badger (1948) 84 Cal.App.2d 736
Dec. 13, 1994
Ticor Title Insurance
MEASURE OF TAX ON ALL INCOME
PORTION OF PREMIUM RETAINED
Revenue and Taxation Code section 12202
Revenue and Taxation Code section 12231
Section 28 of Article XIII of the California Constitution
Groves v. City of Los Angeles (1953) 40 Cal.2d 751
American Hospital Supply Corp. v. State Board of Equalization (1985) 165 Cal.App.3d 1088
Transamerica Occidental Life Ins. Co. v. State Board of Equalization (1991) 232 Cal.App.3d 1048
Title Insurance Co. v. State Board of Equalization (1992) 4 Cal.4th 715
Jan. 5, 1994
Varian Associates
CONTRACT REQUIRING SHIPMENT OUTSIDE CALIFORNIA
TEMPORARY STORAGE IN CALIFORNIA BEFORE SHIPMENT
Revenue and Taxation Code section 6396
California Code of Regulations, title 18, section 1620, subdivisions (a)(3)(B)
June 30, 1994