| 1 | 1 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1843Introduced by Assembly Member NguyenFebruary 08, 2022 An act to amend Section 7091 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1843, as introduced, Nguyen. California Taxpayers Bill of Rights.Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award.This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date.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 7091 of the Revenue and Taxation Code is amended to read:7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1843Introduced by Assembly Member NguyenFebruary 08, 2022 An act to amend Section 7091 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1843, as introduced, Nguyen. California Taxpayers Bill of Rights.Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award.This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION |
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| 11 | 11 | | Assembly Bill |
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| 13 | 13 | | No. 1843 |
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| 15 | 15 | | Introduced by Assembly Member NguyenFebruary 08, 2022 |
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| 17 | 17 | | Introduced by Assembly Member Nguyen |
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| 18 | 18 | | February 08, 2022 |
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| 20 | 20 | | An act to amend Section 7091 of the Revenue and Taxation Code, relating to taxation. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 1843, as introduced, Nguyen. California Taxpayers Bill of Rights. |
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| 28 | 28 | | Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award.This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date. |
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| 30 | 30 | | Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award. |
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| 32 | 32 | | This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date. |
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| 34 | 34 | | ## Digest Key |
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| 36 | 36 | | ## Bill Text |
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| 38 | 38 | | The people of the State of California do enact as follows:SECTION 1. Section 7091 of the Revenue and Taxation Code is amended to read:7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 40 | 40 | | The people of the State of California do enact as follows: |
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| 42 | 42 | | ## The people of the State of California do enact as follows: |
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| 44 | 44 | | SECTION 1. Section 7091 of the Revenue and Taxation Code is amended to read:7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 46 | 46 | | SECTION 1. Section 7091 of the Revenue and Taxation Code is amended to read: |
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| 48 | 48 | | ### SECTION 1. |
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| 49 | 49 | | |
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| 50 | 50 | | 7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 52 | 52 | | 7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 54 | 54 | | 7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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| 58 | 58 | | 7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: |
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| 60 | 60 | | (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. |
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| 62 | 62 | | (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. |
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| 64 | 64 | | (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. |
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| 66 | 66 | | (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. |
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| 68 | 68 | | (c) The amount of reimbursed fees and expenses shall be limited to the following: |
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| 70 | 70 | | (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. |
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| 72 | 72 | | (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that relate to the issues where the staff was unreasonable. |
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| 74 | 74 | | (d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to at least five days before the effective date of the award. |
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| 76 | 76 | | (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. |
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