Insights & Analysis


Troy Ortiz Troy Ortiz

Five Considerations Before You Use a Payment Demand Letter

Before sending a demand letter for unpaid invoices, consider these five crucial points. From understanding legal risks to maximizing your chances of repayment, this guide helps business owners navigate demand letters strategically. Learn when to involve an attorney and how to protect your business from potential pitfalls.

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Troy Ortiz Troy Ortiz

DRE Warns Brokers on Improper Commission Disbursements

The DRE and DFPI warn brokers against using Commission Disbursement Authorizations (CDAs) to pay personal or business expenses, citing violations of Real Estate and Escrow Law. Apricity Law explains what brokers need to know to stay compliant.

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Troy Ortiz Troy Ortiz

Understanding California's Sales and Use Tax Law in Construction Contracts

California’s Sales and Use Tax Law, under Regulation 1521, draws a clear line between materials and fixtures in construction contracts. Contractors are treated as consumers when purchasing materials—paying sales tax upfront—and as retailers when selling fixtures—charging tax to clients at cost. Importantly, labor for installation remains non‑taxable. The regulation also excludes machinery and equipment from contract scope unless sold separately, with unique rules for government contracts ensuring tax consistency. Court rulings like General Electric Co. v. State Bd. of Equalization continue to affirm this framework.

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Troy Ortiz Troy Ortiz

Apricity Law Expands Legal Team with the Addition of Attorneys Brian Francis and Audren Tawaji

Apricity Law is pleased to welcome Audren Tawaji and Brian Francis to its growing legal team. Audren joins as Of Counsel, bringing over a decade of experience in real estate, business law, and estate planning. Brian joins as Senior Attorney, with a proven track record in estate planning, probate litigation, and real estate matters. Their addition enhances Apricity Law’s continued commitment to practical, client-focused legal guidance throughout California and Nevada.

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Troy Ortiz Troy Ortiz

Understanding Corporate Management: Who Is Really in Charge?

A corporation's structure includes shareholders, a board of directors, and executive officers. This layered governance model offers oversight, flexibility, and legal protection. Learn how these roles work together and what to consider if you’re forming a corporation.

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