Amended IN Senate March 26, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 344Introduced by Senator McGuireFebruary 19, 2019An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation. An act to add Section 15676.2 to the Government Code, relating to state government.LEGISLATIVE COUNSEL'S DIGESTSB 344, as amended, McGuire. Personal income taxes. Office of Tax Appeals: tax panels.Existing law establishes the Office of Tax Appeals (office) in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges.This bill would require the office to establish a process under which a person filing an appeal may opt to appear before one administrative law judge, rather than a tax appeal panel, when the total amount in dispute is less than $5,000 with respect to personal income taxes or the entity filing the appeal has gross receipts of less than $20,000,000 with respect to taxes and fees administered by the California Department of Tax and Fee Administration.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 15676.2 is added to the Government Code, to read:15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).SECTION 1.Section 17010 of the Revenue and Taxation Code is amended to read:17010.Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year.Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
Amended IN Senate March 26, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 344Introduced by Senator McGuireFebruary 19, 2019An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation. An act to add Section 15676.2 to the Government Code, relating to state government.LEGISLATIVE COUNSEL'S DIGESTSB 344, as amended, McGuire. Personal income taxes. Office of Tax Appeals: tax panels.Existing law establishes the Office of Tax Appeals (office) in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges.This bill would require the office to establish a process under which a person filing an appeal may opt to appear before one administrative law judge, rather than a tax appeal panel, when the total amount in dispute is less than $5,000 with respect to personal income taxes or the entity filing the appeal has gross receipts of less than $20,000,000 with respect to taxes and fees administered by the California Department of Tax and Fee Administration.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
Amended IN Senate March 26, 2019
Amended IN Senate March 26, 2019
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Senate Bill No. 344
Introduced by Senator McGuireFebruary 19, 2019
Introduced by Senator McGuire
February 19, 2019
An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation. An act to add Section 15676.2 to the Government Code, relating to state government.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 344, as amended, McGuire. Personal income taxes. Office of Tax Appeals: tax panels.
Existing law establishes the Office of Tax Appeals (office) in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges.This bill would require the office to establish a process under which a person filing an appeal may opt to appear before one administrative law judge, rather than a tax appeal panel, when the total amount in dispute is less than $5,000 with respect to personal income taxes or the entity filing the appeal has gross receipts of less than $20,000,000 with respect to taxes and fees administered by the California Department of Tax and Fee Administration.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision.
Existing law establishes the Office of Tax Appeals (office) in state government. The office has the duty to conduct appeals hearings for the various taxes and fees administered by the California Department of Tax and Fee Administration and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. Existing law establishes tax appeals panels within the office, each consisting of 3 administrative law judges.
This bill would require the office to establish a process under which a person filing an appeal may opt to appear before one administrative law judge, rather than a tax appeal panel, when the total amount in dispute is less than $5,000 with respect to personal income taxes or the entity filing the appeal has gross receipts of less than $20,000,000 with respect to taxes and fees administered by the California Department of Tax and Fee Administration.
The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.
This bill would make a nonsubstantive change to that definition provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 15676.2 is added to the Government Code, to read:15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).SECTION 1.Section 17010 of the Revenue and Taxation Code is amended to read:17010.Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year.Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
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 15676.2 is added to the Government Code, to read:15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
SECTION 1. Section 15676.2 is added to the Government Code, to read:
### SECTION 1.
15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
15676.2. Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one administrative law judge if either of the following is true:
(a) If the appeal arises from a tax imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute is less than five thousand dollars ($5,000).
(b) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year.
Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.