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California State and Local Taxation

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Everyone knows that California can be a tough place to do business and in California's aggressive and complex tax climate, doing business here increases risk for large enterprises, small businesses, and individuals alike.  Bewley, Lassleben & Miller's California-specific state and local tax practice provides expertise in responding to the frequently thorny issues that arise in connection with sales/use tax, property tax, city business tax, franchise/income tax, and other taxes levied by the State as well as by local municipalities and agencies.

A Nationally Respected California Tax Group

The Firm's California tax practice is respected throughout the United States.  Prior to joining the Firm, Joe Vinatieri served as the Chief Deputy to Ernest Dronenburg, a former Chairman of the California State Board of Equalization, and San Diego County Assessor.

Mr. Vinatieri joins Jason DeMille, Patricia Verdugo, Michael Lebeau, and Benjamin Lee in our California state tax practice.  Emphasizing successful resolution of tax disputes at the audit or administrative appeal level, the Firm's contributions are represented by published decisions of the California State Board of Equalization, and the Courts including:

  • Milhous v. Franchise Tax Board (2005) 131 Cal. App. 4th 1260
  • In the Matter of the Claims for Refund Under the Sales and Use Tax Law of Rhodia, Inc., 2002 Cal. Tax LEXIS 257 (Cal. Tax 2002)
  • In the Matter of the Appeal of Raymond H. and Margaret R. Berner, 2001 Cal. Tax LEXIS 797 (Cal. Tax 2001)
  • In the Matters of the Claims for Refund Under the Sales and Use Tax Law of Hewlett Packard Company, 2000 Cal. Tax LEXIS 131 (Cal. Tax 2000)
  • In re John B. and Christine J. Mumford, 1998 Cal. Tax LEXIS 310 (Cal. Tax 1998)
  • Yamaha v. State Board of Equalization (1998) 19 Cal. 4th 1
  • Chevron USA, Inc. v. State Board of Equalization (1997) 53 Cal. App. 4th 289In the Matter of the Petitions for Redetermination of Embassy Suites, Inc., 1996 Cal. Tax LEXIS 210 (Cal. Tax 1996)
  • In the Matter of the Appeal of Powerine Oil Company, 1985 Cal. Tax LEXIS 96 (Cal. Tax 1985)
  • In the Matter of the Claim for Refund Under the Sales and Use Tax Law of Varian Associates, 1994 Cal. Tax LEXIS 192 (Cal. Tax 1994)
  • In the Matter of the Petition for Redetermination Under the Sales and Use Tax Law of LifeCare Services, Inc., 1993 Cal. Tax LEXIS 339 (Cal. Tax 1993)
  • Gray v. Franchise Tax Board (1991) 235 Cal. App. 3d 36

California Local Tax Expertise

With the extensive knowledge and experience of the Firm’s California tax practice, the Firm actively engages in local tax issues including business license taxes, valuation disputes before county assessment appeals boards and the State Board of Equalization, avoidance of change in ownership reassessments under Proposition 13, and litigation of property tax disputes before the Courts.

The Firm has resolved numerous local tax matters before county assessment appeals boards, the State Board of Equalization, and the Courts including:

  • Reducing escape assessments (back taxes) on late-filed BOE-100-B property statements resulting in the cancellation of over $1.5 million in back taxes;
  • Cancellation of new construction assessments after an office fire (Moushoul v. County of Los Angeles (Los Angeles Superior Court Case No. BC649945) 2019 Cal. Super. LEXIS 9068); and,
  • Application of Solar Energy New Construction Exclusion (Rev. & Tax. Code §73) to a 250 MV facility in San Bernardino County
  • Raytheon Co. v. County of Los Angeles (2008) 159 Cal. App. 4th 27
  • Macy’s Dept. Stores, Inc. v. City and County of San Francisco (2006) 143 Cal. App. 4th 1444 (2006)
  • Northrop Grumman Corp. v. County of Los Angeles (2005) 134 Cal. App. 4th 424
  • Hughes Aircraft Company v. County of Orange (2002) 96 Cal. App. 4th 540
  • Union Oil v. City of Los Angeles (2000) 79 Cal. App. 4th 383

We Set Precedent in California Tax Litigation

The Firm brings value to its clients by emphasizing resolution at the lowest possible administrative level.  However, when tax disputes cannot be resolved in the administrative law process, Bewley, Lassleben & Miller's California tax-law practice has led to many precedent-setting, favorable outcomes in trial and appellate courts.  In this regard, Firm attorneys have litigated extensively in each of the areas of sales/use, property, franchise, and city business tax, serving as lead trial counsel in cases such as:

  • Raytheon Co. v. County of Los Angeles (2008) 159 Cal. App. 4th 27
  • Macy’s Dept. Stores, Inc. v. City and County of San Francisco (2006) 143 Cal. App. 4th 1444 (2006)
  • Northrop Grumman Corp. v. County of Los Angeles (2005) 134 Cal. App. 4th 424
  • Milhous v. Franchise Tax Board (2005) 131 Cal. App. 4th 1260
  • Hughes Aircraft Company v. County of Orange (2002) 96 Cal. App. 4th 540
  • Union Oil v. City of Los Angeles (2000) 79 Cal. App. 4th 383
  • Yamaha v. State Board of Equalization (1998) 19 Cal. 4th 1
  • Chevron USA, Inc. v. State Board of Equalization (1997) 53 Cal. App. 4th 289
  • Gray v. Franchise Tax Board (1991) 235 Cal. App. 3d 36

Richard Dewberry and Leighton Anderson have extensive experience in the litigation of state and local tax matters in California.  Mr. Dewberry was lead counsel in In the Matter of the Appeal of Raymond H. and Margaret R. Berner, 2001 Cal. Tax LEXIS 797 (Cal. Tax 2001).

Our state and local tax practice has resulted in millions of dollars of tax savings and refunds for our clients who include:

 

  • Anheuser-Busch Company
  • The Boeing Company
  • Costco Wholesale
  • United Launch Alliance
  • Space Exploration Technologies
  • Starbucks
  • Home Depot
  • GE Aviation
  • IBM
  • Simon Properties

Contact our law office in Whittier, CA today

For help with California taxation matters, contact our dedicated team of attorneys today.
Our law office is conveniently located in Whittier.

Taxation Blog

Joe Co-Presents at the 2023 ABA/IPT Advanced Property Tax Seminar in New Orleans, Louisiana

Joe co-presented at the 2023 ABA/IPT Advanced Property Tax Seminar in New Orleans, Louisiana on March 16, 2023.  The panel’s presentation, “Equal Protection Uniformity and Constitutional Issues in Property Tax Appeals” dived deep into constitutional issues surrounding property tax appeals.  Topics included claims related to the U.S. Constitution’s Equal Protection Clause, Due Process Clause, as well as state constitutional issues or which included state uniformity clauses.

California Office of Tax Appeals Proposes Amendments to Limit Taxpayer Appeals

The California Office of Tax Appeals (“OTA”) recently released important and substantial proposed amendments to its current regulations for tax appeals that should be of concern to taxpayers with pending or future appeals with the agency.  On February 7, 2023, the OTA issued a notice that it is planning to hold an interested parties meeting for proposed changes to its Rules for Tax Appeals,

California Department of Tax and Fee Administration Proposes to Delete the Three-Error Rule from Audit Manual

The California Department of Tax and Fee Administration (“CDTFA”) has been busy with regulatory projects this new year.  On January 11, 2023, the CDTFA issued a notice that the second interested parties meeting for its proposed changes to Audit Manual Chapter 13, Statistical Sampling and Chapter 4, General Audit Procedures will be held on February 1,

Groups File Lawsuit Challenging the City of Los Angeles’ Transfer Tax Increase

It’s a new year and a new tax in the City of Los Angeles! As those with real estate holdings prepare for the new year, including dealing with the ramifications of the immense transfer tax increase set to go into effect on April 1, 2023, impacted taxpayers should keep a close eye on a recently filed legal challenge seeking to invalidate the new tax.

New Transfer Tax Certified as Approved by Los Angeles Despite Receiving Less Than 2/3 Vote

Those with real estate holdings in the City of Los Angeles should be aware of this new looming tax increase on sales or transfers of real property, which is estimated to cost taxpayers between $600 million to $1.1 billion annually.

On December 5, 2022, the Los Angeles County Registrar-Recorder/County Clerk announced that it certified the final results for the November 2022 General election. 

California Department of Tax and Fee Administration Finally Initiates Formal Regulatory Process for Proposed Revisions to Regulation 1684.5, Marketplace Sales

In the aftermath of the decision in South Dakota v. Wayfair, Inc. (2018) 138 S.Ct. 2080 (“Wayfair”), states across the country have implemented new rules and regulations regarding the collection of use tax from out-of-state taxpayers that sell tangible personal property using the internet.  California’s agency responsible for the administration and collection of sales and use tax,