California 2021-2022 Regular Session

California Assembly Bill AB999 Compare Versions

Only one version of the bill is available at this time.

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1	1	CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 999Introduced by Assembly Member NguyenFebruary 18, 2021 An act to amend Section 60629 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 999, as introduced, Nguyen. The California Taxpayers Bill of Rights: procedures: appeals staff review conferences.Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present.This bill would allow a conference to be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.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 60629 of the Revenue and Taxation Code is amended to read:60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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3	3	CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 999Introduced by Assembly Member NguyenFebruary 18, 2021 An act to amend Section 60629 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 999, as introduced, Nguyen. The California Taxpayers Bill of Rights: procedures: appeals staff review conferences.Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present.This bill would allow a conference to be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.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. 999
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15	15	Introduced by Assembly Member NguyenFebruary 18, 2021
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17	17	Introduced by Assembly Member Nguyen
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20	20	An act to amend Section 60629 of the Revenue and Taxation Code, relating to taxation.
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22	22	LEGISLATIVE COUNSEL'S DIGEST
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24	24	## LEGISLATIVE COUNSEL'S DIGEST
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26	26	AB 999, as introduced, Nguyen. The California Taxpayers Bill of Rights: procedures: appeals staff review conferences.
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28	28	Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present.This bill would allow a conference to be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.
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30	30	Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present.
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32	32	This bill would allow a conference to be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.
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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 60629 of the Revenue and Taxation Code is amended to read:60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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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 60629 of the Revenue and Taxation Code is amended to read:60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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46	46	SECTION 1. Section 60629 of the Revenue and Taxation Code is amended to read:
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48	48	### SECTION 1.
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50	50	60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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52	52	60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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54	54	60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.
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58	58	60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
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60	60	(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.
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62	62	(2) A conference may be held remotely or virtually, meaning without the taxpayers physical presence at an office, if agreed to by both parties.
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64	64	(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.
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66	66	(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.