Taxation
Ca. Tax Lawyer 2017, VOLUME 26, NUMBER 4
Content
- Bar Business Taxation Section Overview
- California's Cap-and-Trade Bill Enhances Existing Tax Incentive
- Contents
- Internal Revenue Code Sections Dealing with International Disclosure Compliance Should Be Amended to Allow for a Consistent Reasonable Cause Exception, a Consistent Maximum Penalty Amount, and to Require Notice Be Sent to the Taxpayers' Last Known Address
- Masthead
- Message from the Chair
- Minutes from the 2017 Meeting of Eagle Lodge West
- Taxation Section 2017 — 2018 Leadership Directory
- Visiting the Committees
- New Bill Clarifies California Tax Agency Administration
New Bill Clarifies California Tax Agency Administration
By Chris Micheli1
I previously wrote on the creation of the new California Department of Tax and Fee Administration ("CDTFA") and the Office of Tax Appeals ("OTA") that were done as part of the state budget accord adopted in June and which took effect on July 1, 2017.2 In early September, the Legislature passed and the Governor signed a late budget trailer bill3 that made a number of changes to clarify certain provisions of existing law and to address concerns from the tax practitioner community that had been expressed when the original trailer bill4 was adopted.
As introduced on January 10, 2017, Assembly Bill ("AB") 131 was a budget trailer bill expressing legislative intent.5 Eight months later, on September 6, 2017, AB 131 was amended to contain a number of substantive law changes.6 The bill was signed into law7 on September 16, 2017 by Governor Brown and took effect immediately.8 It makes an initial statement of legislative intent regarding combatting the state’s underground economy.9
Thereafter, AB 13110 makes the following findings and declarations: