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AB-1007 Katz-Harris Taxpayers’ Bill of Rights: report.(2017-2018)

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Date Published: 03/21/2017 09:00 PM
AB1007:v98#DOCUMENT

Amended  IN  Assembly  March 21, 2017

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill No. 1007


Introduced by Assembly Member Ting

February 16, 2017


An act to amend Section 17002 21006 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1007, as amended, Ting. Personal income tax: definitions. Katz-Harris Taxpayers’ Bill of Rights: report.
The Katz-Harris Taxpayers’ Bill of Rights Act requires the Franchise Tax Board to establish the position of the Taxpayers’ Rights Advocate and makes the advocate or his or her designee responsible for coordinating the resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees. Existing law requires the board, in consultation with the Taxpayers’ Rights Advocate, to develop and implement a taxpayer education and information program directed at, but not limited to, identifying forms, procedures, regulations, or laws which are confusing and lead to taxpayer errors. Existing law requires the board to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and report its findings to the Legislature on December 1 of each year.
This bill would change the due date of that report to December 31 of each year.

The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.

This bill would make a nonsubstantive change to those provisions.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 21006 of the Revenue and Taxation Code is amended to read:

21006.
 (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 31 of each year.
(b) As part of the identification process described in subdivision (a), the board 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 professional tax preparation assistance was utilized by the taxpayer.
(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.
(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.
(c) The board 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 regulations.
(2) Improvement of training of board personnel.
(3) Improvement of taxpayer communication and education.
(4) Increased enforcement capabilities.
(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.

SECTION 1.Section 17002 of the Revenue and Taxation Code is amended to read:
17002.

Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.