Amended IN Senate April 22, 2019 Amended IN Senate March 26, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 344Introduced by Senator McGuireFebruary 19, 2019An act to add and repeal Section 15676.2 to of the Government Code, relating to state government.LEGISLATIVE COUNSEL'S DIGESTSB 344, as amended, McGuire. 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 bill, until January 1, 2030, 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. Administration and the total amount in dispute is less than $50,000. The bill would provide that the decision of one administrative law judge made pursuant to these provisions does not have precedential effect.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES 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. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
Amended IN Senate April 22, 2019 Amended IN Senate March 26, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 344Introduced by Senator McGuireFebruary 19, 2019An act to add and repeal Section 15676.2 to of the Government Code, relating to state government.LEGISLATIVE COUNSEL'S DIGESTSB 344, as amended, McGuire. 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 bill, until January 1, 2030, 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. Administration and the total amount in dispute is less than $50,000. The bill would provide that the decision of one administrative law judge made pursuant to these provisions does not have precedential effect.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
Amended IN Senate April 22, 2019 Amended IN Senate March 26, 2019
Amended IN Senate April 22, 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 add and repeal Section 15676.2 to of the Government Code, relating to state government.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 344, as amended, McGuire. 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 bill, until January 1, 2030, 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. Administration and the total amount in dispute is less than $50,000. The bill would provide that the decision of one administrative law judge made pursuant to these provisions does not have precedential effect.
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 bill, until January 1, 2030, 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. Administration and the total amount in dispute is less than $50,000. The bill would provide that the decision of one administrative law judge made pursuant to these provisions does not have precedential effect.
## 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. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
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. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
SECTION 1. Section 15676.2 is added to the Government Code, to read:
### SECTION 1.
15676.2. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
15676.2. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
15676.2. (a) 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)(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).(b)(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
15676.2. (a) 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)
(1) 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 dispute, including penalties and fees, is less than five thousand dollars ($5,000).
(b)
(2) If the appeal arises from a tax or fee administered by the California Department of Tax and Fee Administration, and the both of the following are satisfied:
(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).
(b) The decision of one administrative law judge made pursuant to the process established by this section shall not have precedential effect.
(c) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.