Jim Silva
- Republican
Author
Existing law imposes various taxes and fees that are administered and collected by the State Board of Equalization. Existing law provides that the taxpayer has the burden of proof in court proceedings for a refund of tax, while the state agency has the burden of proof with respect to its assertion of fraud or intent to evade penalties. This bill would provide, for purposes of the taxes and fees administered by the State Board of Equalization, that the board shall have the burden of proof, by clear and convincing evidence, in sustaining its assertion of penalties for intent to evade or fraud in a civil proceeding. This bill would also provide that its provisions shall not subject a taxpayer to unreasonable search or access to records in violation of the law, as provided.
Chaptered by Secretary of State - Chapter 168, Statutes of 2010.
Approved by the Governor.
Enrolled and to the Governor at 4:50 p.m.
In Assembly. To enrollment.
Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4375.)
Read second time. To Consent Calendar.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and to Consent Calendar.
From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 3. Noes 0.) (June 23).
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time, passed, and to Senate. (Ayes 76. Noes 0. Page 5160.)
Read second time. To Consent Calendar.
From committee: Do pass. To Consent Calendar. (May 5).
Read second time and amended.
From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 19).
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
From printer. May be heard in committee March 23.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB2195 | HTML |
| 02/18/10 - Introduced | |
| 04/21/10 - Amended Assembly | |
| 08/06/10 - Enrolled | |
| 08/23/10 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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