Bill Text: CA AB2323 | 2011-2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: State Board of Equalization: administration: opinions.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2012-09-29 - Chaptered by Secretary of State - Chapter 788, Statutes of 2012. [AB2323 Detail]

Download: California-2011-AB2323-Amended.html

---

BILL NUMBER: AB 2323	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 25, 2012
	AMENDED IN ASSEMBLY  MAY 15, 2012
	AMENDED IN ASSEMBLY  MAY 1, 2012
	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Perea

                        FEBRUARY 24, 2012

   An act to add Section 40 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2323, as amended, Perea. State Board of Equalization:
administration: opinions.
   The California Constitution establishes the State Board of
Equalization, and existing law prescribes its various powers and
duties with respect to various taxes and fees, including
administration, assessment, and collection and prescribes its
functions with respect to property taxes. The State Board of
Equalization is the appellate body for disputes arising under
franchise and income tax laws, it decides disputes arising under tax
and fee laws administered by the board, and it decides specified
petitions and applications arising under property tax laws.
   This bill would require the board to publish and make available on
its Internet Web site a written formal opinion, a written memorandum
opinion, or a written summary decision for each decision  of the
board, as specified,  in which the amount in controversy is
$500,000 or more, within  90   120  days of
the date upon which the board rendered its decision. This bill would
require each published opinion or decision to contain specified
information.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 40 is added to the Revenue and Taxation Code,
to read:
   40.  (a)  (1)    The board shall publish on its
Internet Web site a written formal opinion, a written memorandum
opinion, or a written summary decision for each decision of the board
in which the amount in controversy is five hundred thousand dollars
($500,000) or more, within  90   120  days
of the date upon which the board rendered its decision. 
   (2) A decision of the board shall not include consent calendar
actions taken by the board. 
   (b) Each formal opinion, memorandum opinion, and summary decision
as described in subdivision (a) shall include all of the following:
   (1) Findings of fact.
   (2) The legal issue or issues presented.
   (3) Applicable law.
   (4) Analysis.
   (5) Disposition.
   (6) Names of adopting board members.
   (c) (1) A board member may submit a dissenting opinion setting
forth his or her rationale for disagreeing with the memorandum
opinion or formal opinion.
    (2) A board member may submit a concurring opinion setting forth
the board member's rationale for agreeing with the result reached in
the memorandum opinion or formal opinion, if different than the
rationale set forth in the memorandum opinion or formal opinion.
   (3) A dissenting opinion and a concurring opinion shall be
published in the same manner as prescribed in subdivision (a) for a
formal opinion or memorandum opinion.
    (d) A formal opinion or memorandum opinion adopted by the board
may be cited as precedent in any matter or proceeding before the
board, unless the opinion has been depublished, overruled, or
superseded. A summary decision may not be cited as precedent in any
matter or proceeding before the board.