CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 491Introduced by Assembly Member WallisFebruary 07, 2023An act to amend Section 7085 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 491, as introduced, Wallis. Sales and use taxes: public hearings.The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.This bill would require the department to ensure participation in the annual hearing may be virtual or remote.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 7085 of the Revenue and Taxation Code is amended to read:7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 491Introduced by Assembly Member WallisFebruary 07, 2023An act to amend Section 7085 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 491, as introduced, Wallis. Sales and use taxes: public hearings.The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.This bill would require the department to ensure participation in the annual hearing may be virtual or remote.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 491
Introduced by Assembly Member WallisFebruary 07, 2023
Introduced by Assembly Member Wallis
February 07, 2023
An act to amend Section 7085 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 491, as introduced, Wallis. Sales and use taxes: public hearings.
The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.This bill would require the department to ensure participation in the annual hearing may be virtual or remote.
The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, requires the department to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and to report these findings in its specified annual report to the Governor. Existing law requires the department, in order to prepare the report, to conduct an annual hearing where taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law.
This bill would require the department to ensure participation in the annual hearing may be virtual or remote.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 7085 of the Revenue and Taxation Code is amended to read:7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
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 7085 of the Revenue and Taxation Code is amended to read:7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
SECTION 1. Section 7085 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.(F) Whether sales and use tax returns were filed by the taxpayer.(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board California Department of Tax and Fee Administration regulations.(2) Improvement of training of board California Department of Tax and Fee Administration personnel.(3) Improvement of taxpayer communication and education.
7085. (a) The board California Department of Tax and Fee Administration shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.
(b) As part of the identification process described in subdivision (a), the board California Department of Tax and Fee Administration shall do both of the following:
(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:
(A) The statute or regulation violated by the taxpayer.
(B) The amount of tax involved.
(C) The industry or business engaged in by the taxpayer.
(D) The number of years covered in the audit period.
(E) Whether or not professional tax preparation assistance was utilized by the taxpayer.
(F) Whether sales and use tax returns were filed by the taxpayer.
(2) (A) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings.
(B) The department shall ensure that participation in the annual hearing required by subparagraph (A) may be virtual or remote.
(c) The board California Department of Tax and Fee Administration shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:
(1) Changes in statute or board California Department of Tax and Fee Administration regulations.
(2) Improvement of training of board California Department of Tax and Fee Administration personnel.
(3) Improvement of taxpayer communication and education.