Robert M. Hertzberg
- Democratic
Author
The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided. This bill, on and after January 1, 2016, would instead require the Taxpayers' Rights Advocate, in coordination with the Chief Counsel of the Franchise Tax Board, to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, increase the limit on the amount of relief that may be granted from $7,500 to $10,000, revise the adjustment provision relating to that amount, and specify the retention period for records of relief granted by the chief counsel. The bill would require the advocate and the board to provide relief to the taxpayer only if no significant aspect of the board's error or delay is attributed to the taxpayer and would require the board itself to be notified whenever relief is granted.
Chaptered by Secretary of State. Chapter 541, Statutes of 2015.
Approved by the Governor.
Enrolled and presented to the Governor at 9:30 a.m.
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2668.) Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 79. Noes 0. Page 2959.) Ordered to the Senate.
In Senate. Concurrence in Assembly amendments pending.
Ordered to third reading.
Read third time and amended.
Ordered to third reading.
From consent calendar on motion of Assembly Member Cristina Garcia.
Read second time. Ordered to consent calendar.
From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 19).
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13).
June 22 set for first hearing. Placed on REV. & TAX. suspense file.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 36. Noes 0. Page 949.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 884.) (May 4).
Set for hearing May 4.
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 725.) (April 22). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing April 22.
April 15 set for first hearing canceled at the request of author.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing April 15.
From printer. May be acted upon on or after March 29.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB540 | HTML |
| 02/26/15 - Introduced | |
| 04/06/15 - Amended Senate | |
| 04/15/15 - Amended Senate | |
| 07/15/15 - Amended Assembly | |
| 09/04/15 - Amended Assembly | |
| 09/10/15 - Enrolled | |
| 10/06/15 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.