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California › Separation of Powers › Statutory Interpretation

Pillsbury - SeeSalt Blog

Putting Regulations to the Test: California Taxpayers Cleared to Challenge Regulations in OTA Appeals

Pillsbury - SeeSalt Blog on

The California Attorney General has confirmed the Office of Tax Appeals (OTA) may decline to apply a tax regulation in a taxpayer appeal if it conflicts with the relevant statute. OTA must afford appropriate deference to the...more

Snell & Wilmer

California Office of Tax Appeals Cleared To Consider Whether Tax Regulations Conflict With Statutes

Snell & Wilmer on

The California Attorney General (AG) recently issued Legal Opinion No. 23-701 stating that the California Office of Tax Appeals (OTA) has the authority to determine whether tax regulations issued by the Franchise Tax Board...more

Davis Wright Tremaine LLP

California Supreme Court Dials Back Deference for Review of California Public Utilities Commission Decisions

Davis Wright Tremaine LLP on

In a recent decision, Center for Biological Diversity, Inc. v. Public Utilities Commission, the California Supreme Court unanimously rejected the "uniquely deferential" standard of review previously given to California Public...more

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