Formal & Memorandum Opinions – Board of Equalization

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. The Board of Equalization continues to hear appeals related to the constitutional duties of the Board, including Property Tax, Alcoholic Beverage Tax, and the Tax on Insurers (Insurance Tax).

To date, the Board has not issued a Memorandum Opinion on Property Tax or Alcoholic Beverage Tax appeals.

Insurance Tax Memorandum Opinions

The Board hears Insurance Taxpayer appeals and makes decisions to grant or deny petitions for redetermination and claims for refund.

The Board issues Memorandum Opinions as a means of resolving selected cases. Taxpayers may look to Memorandum Opinions for guidance as to the Board’s position on the legal issues discussed in those opinions. If a Memorandum Opinion presents facts and/or legal issues similar to those in a pending appeal, the Board will generally rely on the Memorandum Opinion to make its determination in the pending appeal.

Please select the year to view or print Memorandum Opinions adopted by the Board of Equalization during that year. (Please note that there were no Memorandum Opinions adopted by the Board for any years not listed.)

Historic Franchise & Income Tax Formal Opinions

Until December 31, 2017, corporate and individual taxpayers who disputed a final determination by the Franchise Tax Board appealed that determination to the Board of Equalization (the Board). As of January 1, 2018, the adjudicatory responsibility to hear these cases passed to the Office of Tax Appeals (OTA).

The Board historically issued Formal Opinions as a means of resolving selected cases. Taxpayers looked at Formal Opinions for guidance as to the Board's position on the legal issues discussed in those opinions. If a Formal Opinion presents facts and/or legal issues similar to those in a pending appeal, the Board generally relied on the Formal Opinion to make its determination in the pending appeal.

For more information on how, or if, these opinions can be used in current appeals before OTA, please visit www.ota.ca.gov.

Please select the year of the Franchise and Income Tax Formal Opinions that you wish to view or print from the table below. (Please note that there were no Formal-Opinions adopted by the Board for any years not listed.)

Keyword Index Page

Historic Business Taxes Memorandum Opinions

The Board uses the term business taxes to refer to matters involving sales and use taxes, local and district tax reallocations, and the various special taxes and fees formerly administered by the Board. Until December 31, 2017, taxpayers and feepayers who disagreed with denials of claims for refund or determinations issued by the Sales and Use Tax Department or the Special Taxes Divisions 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 appealed to the Board. As of January 1, 2018, the adjudicatory responsibility to hear these cases passed to the Office of Tax Appeals (OTA).

The Board historically issued Memorandum Opinions as a means of resolving selected cases, which were appealed to the elected members. Taxpayers and feepayers looked to the Memorandum Opinions for guidance as to the Board's position on the legal issues discussed in those opinions. If a Memorandum Opinion presented facts and/or legal issues similar to those in a pending appeal, the Board generally relied on that Memorandum Opinion to make its determination in the pending appeal.

For more information on how, or if, these opinions can be used in current appeals before OTA, please visit www.ota.ca.gov.

Please select the year to view or print Memorandum Opinions adopted by the Board of Equalization during that year. (Please note that there were no Memorandum Opinions adopted by the Board for any years not listed.)