California 2019-2020 Regular Session

California Assembly Bill AB3176

Introduced
2/21/20  

Caption

Motor Vehicle Fuel Tax Law: California Taxpayers’ Bill of Rights: education.

Impact

By amending existing laws, AB 3176 emphasizes the necessity for the CDTFA to expand its educational outreach. This includes the development of instructional materials, participation in seminars, and continuing education for compliance personnel. These expansions aim to improve taxpayer understanding of their responsibilities and to provide better navigation of tax-related processes. Such educational measures are expected to aid in minimizing tax noncompliance and enhancing overall tax administration efficiency, ultimately benefiting both taxpayers and the state.

Summary

Assembly Bill 3176, introduced by Assembly Member Brough, seeks to amend Section 8262 of the Revenue and Taxation Code, specifically regarding the Motor Vehicle Fuel Tax Law and the California Taxpayers Bill of Rights. The bill aims to enhance the education and information programs provided by the California Department of Tax and Fee Administration (CDTFA) for newly registered taxpayers, audit staff, and legislative staff. This proposal reflects a growing recognition of the importance of comprehensive taxpayer education in facilitating compliance and understanding of tax obligations.

Contention

The notable points of contention surrounding AB 3176 are focused on the balance between regulation and taxpayer support. While proponents advocate for rigorous educational programs to ease compliance burdens, some critics may argue about the efficiency and necessity of expanding educational efforts, suggesting that the approach could lead to additional bureaucratic complications. Moreover, questions regarding resource allocation to fund these educational initiatives may arise, leading to discussions about the existing capacity of the CDTFA and whether such enhancements will effectively translate into improved tax compliance.

Companion Bills

No companion bills found.

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