Preheat the oven to 350 degrees F.
Spray 2 (9-inch) circular cake pans with vegetable oil cooking spray.
In a large bowl add the flour, sugar, baking powder, baking soda and salt. Mix together with a spatula. Using a hand-held mixer, add the vegetable oil, sour cream, eggs, tangerine juice and zest. Mix until well combined.
Divide the batter evenly into the pans. Bake for 25 minutes. Remove from the oven and let cool completely before icing. Ice the cakes, as desired, and serve.
Mix together the butter, cream cheese and sugar together in a large bowl. Add the tangerine juice and zest and combine well.