AB 2366

Bill Subjects

Sales And Use Tax Administration Settlements

Abstract

Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency under the control of an executive director appointed by the Governor. Existing law authorizes the department to enter into settlement agreements regarding protests, appeals, or refund claims for sales and use taxes if it is determined that the settlement amount is consistent with a reasonable evaluation of the costs and risks associated with litigation. Existing law requires the director to approve or disapprove recommendation for settlement within 45 days of submission of the settlement to the director and deems approved any recommendation for settlement that is not either approved or disapproved by the director within those 45 days. This bill would decrease the number of days in which the director is required to either approve or disapprove a recommendation for settlement to 30 days.