jeremy kintner; Plaintiff, vs. california department of tax & fee administration. Defendant.
Case No.: 19STCV12687
Hearing Date: September 30, 2020
[TENTATIVE] RULING RE:
Defendant california department of tax & fee administration’s DEMURRER TO THE COMPLAINT
Defendant California Department of Tax & Fee Administration’s Demurrer to the Complaint is SUSTAINED without leave to amend.
Factual Background
This is an action for a tax refund. The Complaint alleges as follows. Plaintiff Jeremy Kintner (“Kintner”) was an officer and shareholder of HK Inc., which was suspended of its corporate powers by the California Franchise Tax Board and/or Secretary of State on May 28, 2009. (Compl. ¶ 14.) On February 22, 2012, the State Board of Equalization’s Sales and Use Tax Department issued a notice to Kintner that he owned unpaid sales tax for HK, Inc. of $51,006. (Compl. ¶ 17.) Kintner alleges that the taxes were “illegally and wrongfully assessed” and that he “fully paid the Liability” on Apr
Hearing Date
September 30, 2020
Type
Other Complaint (non-tort/non-complex) (General Jurisdiction)
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jeremy kintner; Plaintiff, vs. california department of tax & fee administration. Defendant.
Case No.: 19STCV12687
Hearing Date: September 30, 2020
[TENTATIVE] RULING RE:
Defendant california department of tax & fee administration’s DEMURRER TO THE COMPLAINT
Defendant California Department of Tax & Fee Administration’s Demurrer to the Complaint is SUSTAINED without leave to amend.
Factual Background
This is an action for a tax refund. The Complaint alleges as follows. Plaintiff Jeremy Kintner (“Kintner”) was an officer and shareholder of HK Inc., which was suspended of its corporate powers by the California Franchise Tax Board and/or Secretary of State on May 28, 2009. (Compl. ¶ 14.) On February 22, 2012, the State Board of Equalization’s Sales and Use Tax Department issued a notice to Kintner that he owned unpaid sales tax for HK, Inc. of $51,006. (Compl. ¶ 17.) Kintner alleges that the taxes were “illegally and wrongfully assessed” and that he “fully paid the Liability” on Apr