The California Supreme Court’s recent decision to stay out of a dispute over a delayed excise tax refund leaves practitioners in the state waiting longer for word on the finality of decisions from the Office of Tax Appeals.
The move allows the California Department of Tax and Fee Administration to delay paying a refund that the OTA ordered, as the tribunal struggles to find its footing despite an attorney general directive expanding its authority to police the CDTFA and Franchise Tax Board.
The denial “creates uncertainty about the OTA’s authority and ability to adjudicate a tax dispute,” said Saba Shatara ...

