Bill Text: CA AB999 | 2021-2022 | Regular Session | Introduced

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Bill Title: The California Taxpayers’ Bill of Rights: procedures: appeals staff review conferences.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2022-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB999 Detail]

Download: California-2021-AB999-Introduced.html

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CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill

No. 999

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Introduced by Assembly Member Nguyen

February 18, 2021

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An act to amend Section 60629 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 999, as introduced, Nguyen. The California Taxpayers’ Bill of Rights: procedures: appeals staff review conferences.

Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present.

This bill would allow a conference to be held remotely or virtually, meaning without the taxpayer’s physical presence at an office, if agreed to by both parties.

Digest Key

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

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Bill Text

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

SECTION 1.

 Section 60629 of the Revenue and Taxation Code is amended to read:

60629.

 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:

(a) Any (1) A conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.

(2) A conference may be held remotely or virtually, meaning without the taxpayer’s physical presence at an office, if agreed to by both parties.

(b) The conference may be recorded only if prior notice is given to the taxpayer taxpayer, and the taxpayer is entitled to receive a copy of the recording.

(c) The taxpayer shall be informed prior to any a conference that he or she has they have a right to have present at the conference his or her their attorney, accountant, or other designated agent.