Bill Text

Bill Information


Bill PDF |Add To My Favorites | print page

AB-2886 Tax administration: request to appeal form.(2019-2020)

SHARE THIS: share this bill in Facebook share this bill in Twitter
Date Published: 02/21/2020 09:00 PM
AB2886:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 2886

Introduced by Assembly Member Brough

February 21, 2020

An act to add Section 15570.63 to the Government Code, and to amend Sections 19045 and 19323 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 2886, as introduced, Brough. Tax administration: request to appeal form.
Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees. Existing law requires the department to mail notice of a decision or determination to a retailer or taxpayer, as provided in each tax and fee.
Existing law establishes the Franchise Tax Board, consisting of the Controller, the Director of Finance, and the Chairman of the State Board of Equalization, in the Government Operations Agency, and prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. Existing law requires the Franchise Tax Board to mail a notice of action to a taxpayer of a tax deficiency proposed to be assessed or of a disallowance of a claim for refund, as provided.
Existing law establishes the Office of Tax Appeals in state government and requires the office to conduct appeals hearings for the various taxes and fees administered by the department and for the administrative appeals of state personal income taxes and corporation franchise and income taxes.
This bill would require the California Department of Tax and Fee Administration and the Franchise Tax Board to mail in each notice of a determination or decision, or each notice of action, respectively, a Request to Appeal form, or a subsequent similar form, required by the Office of Tax Appeals for a taxpayer to file an appeal of the determination, decision, or action, as provided.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

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


SECTION 1.

 Section 15570.63 is added to the Government Code, to read:

15570.63.
 Beginning January 1, 2021, in each mailing of a determination or decision to a taxpayer, the department shall include a Request to Appeal form, or any subsequent form, required to be used by the Office of Tax Appeals to appeal a determination or a decision by the department.

SEC. 2.

 Section 19045 of the Revenue and Taxation Code is amended to read:

19045.
 (a) The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board. Office of Tax Appeals.
(b) (1) The Franchise Tax Board’s notice of action upon protest shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file an appeal with the board. Office of Tax Appeals.
(2) Any appeal to the board Office of Tax Appeals filed by the taxpayer on or before the date for filing an appeal specified in the notice (pursuant notice, pursuant to paragraph (1)) (1), shall be treated as timely filed.
(c) Beginning January 1, 2021, in each mailing of a notice of action to a taxpayer, the Franchise Tax Board shall include a Request to Appeal form, or any subsequent form, required to be used by the Office of Tax Appeals to appeal a notice of action by the Franchise Tax Board.

(c)This section

(d) Subdivisions (a) and (b) shall apply to any notice mailed after December 31, 1999.

SEC. 3.

 Section 19323 of the Revenue and Taxation Code is amended to read:

19323.
 (a) If the Franchise Tax Board disallows any claim for refund, it shall notify the taxpayer accordingly and provide an explanation for the disallowance.
(b) Beginning January 1, 2021, in each mailing of a notice of action to a taxpayer, the Franchise Tax Board shall include a Request to Appeal form, or any subsequent form, required to be used by the Office of Tax Appeals to appeal a notice of action by the Franchise Tax Board.

(b)

(c) The amendments made by the act adding to this subdivision by Section 24 of Chapter 931 of the Statutes of 1999 shall apply to disallowances after the 180th day after the effective date of the act adding this subdivision. October 10, 1999.