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AB-3176 Motor Vehicle Fuel Tax Law: California Taxpayers’ Bill of Rights: education.(2019-2020)

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Date Published: 02/21/2020 09:00 PM
AB3176:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 3176

Introduced by Assembly Member Brough

February 21, 2020

An act to amend Section 8262 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 3176, as introduced, Brough. Motor Vehicle Fuel Tax Law: California Taxpayers’ Bill of Rights: education.
The Motor Vehicle Fuel Tax Law imposes a tax upon each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered into this state, or sold in this state, at a specified rate per gallon. Article XIX of the California Constitution restricts the expenditure of revenues from the Motor Vehicle Fuel Tax and other taxes imposed by the state on fuels used in motor vehicles upon public streets and highways to street and highway and certain mass transit purposes.
The California Taxpayers’ Bill of Rights within the Motor Vehicle Fuel Tax Law governs the assessment, audit, and collection of taxes for purposes of that law. Existing law requires the California Department of Tax and Fee Administration to develop and implement an education and information program directed at, but not limited to, taxpayers newly registered with the department and department audit and compliance staff.
This bill would additionally require the department to develop and implement an education and information program directed at staff employed by members of the Legislature.
The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state’s duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Motor Vehicle Fuel Tax Law, as specified.
This bill would also change references in these provisions of law from the “State Board of Equalization” to the “California Department of Tax and Fee Administration” to reflect the transfer of the board’s duties, powers, and responsibilities to the department.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

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


SECTION 1.

 Section 8262 of the Revenue and Taxation Code is amended to read:

8262.
 (a) The board department shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
(1) Taxpayers newly registered with the board department.
(2) Board Department audit and compliance staff.
(3) Staff employed by members of the Legislature.
(b) The education and information program shall include all of the following:
(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.
(2) Participation in seminars and similar programs organized by federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced by the board department that explain the most common areas of taxpayer nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.
(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board department or of the Controller.