News & Analysis as of

California Taxation

Morgan Lewis

Upcoming Deadlines to Dispute California Property Tax Valuation for 2025

Morgan Lewis on

For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2025 are due by either September 15 or December 1 depending...more

JAMS

Are Emotional Distress Damages in FEHA Settlements Taxable?

JAMS on

In California FEHA settlements, plaintiffs often recover damages for both emotional distress and lost wages—but how are those payments taxed? Employers often compel an allocation in damages between wages (economic loss) and...more

Proskauer - Tax Talks

California FTB Releases Updated Proposed Regulations on Market-Based Sourcing Rules

Proskauer - Tax Talks on

On May 20, 2025, California’s Franchise Tax Board (“FTB”) released changes to the proposed regulations (“Draft Regulations”) that would amend the rules regarding market-based sourcing for sales other than sales of tangible...more

ArentFox Schiff

California’s Cannabis Crackdown: Record Seizures and Budget Reforms Aim to Level the Playing Field

ArentFox Schiff on

Since January, California officials have seized more than $316 million worth of illegal cannabis and $474,000 in cash through coordinated enforcement actions with state agency partners and local governments....more

Snell & Wilmer

Morongo Band v. California: Reexamining Impermissible Compact Provisions

Snell & Wilmer on

California has become a battlefield for state versus tribal governance. As of May 6, 2025, the Morongo Band of Mission Indians (Morongo Band), a federally recognized Indian Tribe located in the State of California, filed suit...more

McDermott Will & Schulte

Let the Shakedowns Begin: Tax False Claims Legislation in California

Legislators in Sacramento, California, are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade. Senate Bill (SB) 799, introduced earlier this year and recently amended,...more

Eversheds Sutherland (US) LLP

San Francisco’s proposed regulation imitates California’s proposed regulation

In November 2024, voters approved Proposition M which provided for an overhaul of San Francisco’s gross receipts tax. Proposition M changed the allocation and apportionment rules for most industries, generally requiring that...more

Pillsbury - SeeSalt Blog

Technology Transfer Agreements: An Update on Latest Developments in California

The California Department of Tax and Fee Administration (CDTFA or Department) hosted its third workshop (Workshop III) on December 9, 2024, to discuss and receive input on technology transfer agreements (TTAs)....more

Allen Matkins

Tax Information for Those Impacted by the Los Angeles County Wildfires

Allen Matkins on

As a Los Angeles-based firm, we are deeply saddened by the devastation caused by the recent wildfires. We remain committed to supporting our clients and friends during this time and are hopeful that the general tax...more

Eversheds Sutherland (US) LLP

California Governor “May Revise” taxpayer apportionment win

On May 10, California Governor Gavin Newsom introduced his “May Revise” of the state budget. In addition to net operating loss deduction suspensions and tax credit usage limitations, one particularly concerning corporate...more

Stoel Rives LLP

What Out-of-State Buyers Should Know About California Real Estate Transfer Taxes

Stoel Rives LLP on

As Benjamin Franklin once said, “Nothing in this world can be said to be certain, except death and taxes.” For out-of-state buyers unfamiliar with California’s transfer tax system, there are a few things to know to avoid a...more

Perkins Coie

More Than a Mansion Tax: L.A.’s Measure ULA Will Address the City’s Housing Crisis

Perkins Coie on

Los Angeles’ United to House LA Measure (Measure ULA), enacted by city voters in November 2022, implements a significant new transfer tax on high-value real estate transfers or sales throughout the city of Los Angeles....more

McDermott Will & Schulte

More than Tax Compliance: California Legislation Requires Marketplace Facilitators to Track “High-Volume” Seller Information

The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect...more

Patton Sullivan Brodehl LLP

APNs Do Not Define Title To Real Property

In a prior post from 2020, Money and Dirt covered an opinion from California’s Fourth Appellate District holding that an Assessor’s Parcel Number (APN), by itself, “does not necessarily demonstrate the actual, physical...more

Sheppard Mullin Richter & Hampton LLP

California Governor Signs into Law Cannabis Tax Relief Bill

Help for California’s fledgling cannabis industry finally appears to be on the way. For years, the industry has shouldered heavy taxes – a 15% state-wide excise tax, sales and use taxes up to 10.75%, and local business...more

Sheppard Mullin Richter & Hampton LLP

California Cannabis Farmers May Finally Get Some Relief

Residents of California often complain about high taxes, but no one pays higher taxes than the cannabis industry. In addition to the Federal 280E penalties, the cannabis industry in California is subject to a 15% state-wide...more

McDermott Will & Schulte

CDTFA Proposes Significant Revisions to the Sales Tax Audit Manual

On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,”...more

Perkins Coie

2021 Land Use and Development Case Summaries

Perkins Coie on

Below are summaries of the key California and Ninth Circuit land use and development law cases decided in 2021. 1. Planning and Zoning - CHEVRON v. COUNTY OF MONTEREY 70 Cal. App. 5th 153 (2021) - A county ordinance...more

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