Bill Text: CA AB1843 | 2021-2022 | Regular Session | Introduced
Bill Title: California Taxpayers’ Bill of Rights.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-02-18 - Referred to Com. on REV. & TAX. [AB1843 Detail]
Download: California-2021-AB1843-Introduced.html
CALIFORNIA LEGISLATURE—
2021–2022 REGULAR SESSION
Assembly Bill
No. 1843
| Introduced by Assembly Member Nguyen |
February 08, 2022 |
An act to amend Section 7091 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1843, as introduced, Nguyen.
California Taxpayers’ Bill of Rights.
Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award.
This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 7091 of the Revenue and Taxation Code is amended to read:7091.
(a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.
(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to the following:
(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which that
relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to
at least five days before the effective date of the award.
(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999.
