Amended IN Assembly April 03, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1345Introduced by Assembly Member Ridley-ThomasFebruary 17, 2017 An act to amend Section 6002 21006 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1345, as amended, Ridley-Thomas. Sales and Use Tax Law. Franchise Tax Board: administration: report.Existing law requires the Franchise Tax Board to annually perform a systematic identification of areas of recurrent taxpayer noncompliance and to report its findings to the Legislature on December 1 of each year.This bill would instead require the Franchise Tax Board to report its findings on December 31 of each year.The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and sets fourth definitions of terms used in that law.This bill would make nonsubstantive changes to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 21006 of the Revenue and Taxation Code is amended to read:21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.SECTION 1.Section 6002 of the Revenue and Taxation Code is amended to read:6002.Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
Amended IN Assembly April 03, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1345Introduced by Assembly Member Ridley-ThomasFebruary 17, 2017 An act to amend Section 6002 21006 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1345, as amended, Ridley-Thomas. Sales and Use Tax Law. Franchise Tax Board: administration: report.Existing law requires the Franchise Tax Board to annually perform a systematic identification of areas of recurrent taxpayer noncompliance and to report its findings to the Legislature on December 1 of each year.This bill would instead require the Franchise Tax Board to report its findings on December 31 of each year.The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and sets fourth definitions of terms used in that law.This bill would make nonsubstantive changes to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
Amended IN Assembly April 03, 2017
Amended IN Assembly April 03, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 1345
Introduced by Assembly Member Ridley-ThomasFebruary 17, 2017
Introduced by Assembly Member Ridley-Thomas
February 17, 2017
An act to amend Section 6002 21006 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1345, as amended, Ridley-Thomas. Sales and Use Tax Law. Franchise Tax Board: administration: report.
Existing law requires the Franchise Tax Board to annually perform a systematic identification of areas of recurrent taxpayer noncompliance and to report its findings to the Legislature on December 1 of each year.This bill would instead require the Franchise Tax Board to report its findings on December 31 of each year.The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and sets fourth definitions of terms used in that law.This bill would make nonsubstantive changes to that provision.
Existing law requires the Franchise Tax Board to annually perform a systematic identification of areas of recurrent taxpayer noncompliance and to report its findings to the Legislature on December 1 of each year.
This bill would instead require the Franchise Tax Board to report its findings on December 31 of each year.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and sets fourth definitions of terms used in that law.
This bill would make nonsubstantive changes to that provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 21006 of the Revenue and Taxation Code is amended to read:21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.SECTION 1.Section 6002 of the Revenue and Taxation Code is amended to read:6002.Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 21006 of the Revenue and Taxation Code is amended to read:21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
SECTION 1. Section 21006 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
21006. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.
(b) As part of the identification process described in subdivision (a), the board shall do both of the following:
(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:
(A) The statute or regulation violated by the taxpayer.
(B) The amount of tax involved.
(C) The industry or business engaged in by the taxpayer.
(D) The number of years covered in the audit period.
(E) Whether professional tax preparation assistance was utilized by the taxpayer.
(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.
(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.
(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:
(1) Changes in statute or board regulations.
(2) Improvement of training of board personnel.
(3) Improvement of taxpayer communication and education.
(4) Increased enforcement capabilities.
(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.