Office: (562) 698-9771
Fax: (562) 309-8291
State and Local Taxation
Jason C. DeMille practices primarily in matters of California state and local taxation, including sales and use tax, property tax and franchise/income tax. Mr. DeMille is admitted to practice law in the State of California, the Central District of California as well as in the United States Tax Court.
Mr. DeMille co-authored a chapter on the sales and use taxation of California sole proprietors and partnerships for Matthew Bender and currently co-authors the California chapter of the American Bar Association’s Sales and Use Tax Deskbook. He has also authored other articles regarding various aspects of California sales and use tax law. He has been a speaker for Lorman Business Seminars.
He has been involved in the litigation of the following significant tax cases before the California Court of Appeal: Yamaha v. State Board of Equalization (1994) 19 Cal.App.4th 1667; Union Oil Company v. City of Los Angeles (2000) 79 Cal.App.4th 383; Hughes Aircraft Company v. County of Orange (2002) 96 Cal.App.4th 540; Milhous v. Franchise Tax Board (2005) 136 Cal.App.4th 1260; Northrop Grumman Corporation v. County of Los Angeles (2005) 134 Cal.App.4th 424; County of Los Angeles v. Raytheon Company (2008) 159 Cal.App.4th 27; and Korean Air Lines Co., Ltd. v. County of Los Angeles (2008) 162 Cal.App.4th 552. He has also been involved in administrative appeals before the California State Board of Equalization resulting in the issuance of the following memorandum decisions: In the Matters of the Claim for Refund of Hewlett Packard Company (2000) and In the Matter of the Claims for Refund of Rhodia, Inc. (2002).
Mr. DeMille was born in Ogden, Utah, and was admitted to the California bar in 1989. He obtained a B.A. degree in Political Science from Brigham Young University in 1986; and a J.D. degree from Brigham Young University’s J. Reuben Clark Law School (cum laude) in 1989, where was also the lead articles editor of, and published in, the Brigham Young University Journal of Public Law 1988-89. He is proficient in German.
J. Reuben Clark Law School, Brigham Young University, J.D., 1989
Brigham Young University, B.A.