Why It Is Impossible To File Articles Of Incorporation And A Statement Of Information Simultaneously And A World Without Chevron

A California corporation begins existence upon the filing of its articles of incorporation. Cal. Corp. Code § 200(c). The filing of initial articles of incorporation starts a 90 day clock on the filing of the newly hatched corporation's initial...

Does One State Agency Have The Power To Declare Another State Agency's Regulation To Be Invalid?

As a former teacher of Administrative Law, I am interested in a recent request to the California Attorney General for an opinion whether the California Office of Tax Appeals has the authority to declare regulations adopted by another state agency to...

Court Of Appeal Agrees $280 Pizza Oven Is Not A "Thing Of Value"

Not too long ago, the Third District Court of Appeal held that a bumblebee is a fish.  This week, the Third District Court of Appeal concluded that a pizza oven is not a "thing of value".  Dep't of Alcoholic Beverage Control v. Alcoholic Beverage...

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