Ca. Tax Lawyer 2017, VOLUME 26, NUMBER 2

A Review of 2016 California Tax Law Legislation

By Chris Micheli1

The California Legislature considered a number of bills during its 2016 Legislative Session that would make changes to California’s tax laws, although the number of worthy bills has dropped the last two legislative years. All of these measures were acted upon prior to the Legislature’s adjournment on August 31. The Governor had until September 30 to act on any measures sent to him. The Legislature will convene the 2017 Session on December 5. All references are to the Revenue & Taxation Code unless otherwise noted. The following measures were interest to California’s business community:

AB 1559 (Dodd)

Existing law authorizes the State Board of Equalization ("BOE") for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the BOE-administered taxes. This bill authorizes the BOE, in the case of a disaster, as defined, to allow an extension for up to three months under the same conditions as the extension for good cause.

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