Ex-Monster Energy Officer Denied California Income Tax Refund

A former Monster Beverage Co. officer won’t get an income tax refund of about $675,000 after the California Office of Tax Appeals ruled that compensation for work he did in the state is taxable there, even after he moved to Hawaii.

The California Franchise Tax Board properly sourced certain amounts of Mark Hall’s income to California for 2014 because compensation for services performed in California is taxable there, regardless of where the taxpayer is living when it is received, Administrative Law Judge Tommy Leung wrote in an opinion released Monday.

• Hall lived in California when he was president of Monster ...