Paul J Cook
- Republican
Author
Existing law imposes income taxes that are administered and collected by the Franchise Tax Board. Existing law provides that the taxpayer has the burden of proof in court proceedings for purposes of state income tax laws. This bill would provide that the Franchise Tax Board shall have the burden of proof in any court or administrative tax proceedings with respect to any factual issue relevant to ascertaining the tax liability of specified taxpayers. This bill would also provide that these provisions shall not subject those taxpayers to unreasonable search or access to records in violation of the law. This bill would additionally require the board to have just cause before beginning any audit.
No votes to display
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
From printer. May be heard in committee March 22.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB1006 | HTML |
| 02/18/11 - Introduced | |
| 04/25/11 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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