State Board of Equalization v. Carleton

Opinion

LOW, P. J.

Appellant California State Board of Equalization appeals from a judgment entered in favor of respondent Curtis Carleton in an action to enforce a guaranty of indebtedness executed by respondent. We reverse. Respondent expressly consented to be responsible for any sales or use tax assessed against the taxpayer even if the principal obligation was materially altered without respondent’s knowledge or consent.

Pursuant to Revenue and Taxation Code section 6701, respondent executed and delivered to appellant a written guaranty of the sales and use tax liability of the Curtis…