California Court of Appeal, Grosz v. California Dept. of Tax and Fee Administration, Docket No. B309418

 

Judicial Notice

 

California Law

 

 

 

Chacon v. Union Pacific Railroad (2020) 56 Cal.App.5th 565, 573 [judicial notice may be taken of a document, but not the truth of its contents].

 

 

While courts take judicial notice of public records, they do not take notice of the truth of matters stated therein.” (Herrera v. Deutsche Bank National Trust Co. (2011) 196 Cal.App.4th 1366, 1375.)

 

 

“A court will not take judicial notice of a case that was not cited in the briefs.” Neither will appellate courts “take judicial notice of matters irrelevant to the dispositive point on appeal.” The interpretation of a sister state’s statute by that state’s courts that was not discussed in the briefs is not relevant to our consideration of the issues on this appeal. Indeed, the question at issue on that appeal—whether non-Pennsylvania businesses that sell merchandise through Amazon’s FBA Program must collect and remit Pennsylvania sales tax—has no bearing on whether the determination of who is a retailer under California’s Sales and Use Tax Law is a ministerial task or involves the exercise of DTFA discretion.

 

 

 

(California Court of Appeal, Jan. 9, 2023, Grosz v. California Dept. of Tax and Fee Administration, Docket No. B309418, Certified for Publication)