Bill Text: CA SB582 | 2013-2014 | Regular Session | Amended

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

---

Bill Title: Tax information: administration.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Vetoed) 2014-02-27 - Consideration of Governor's veto stricken from file. [SB582 Detail]

Download: California-2013-SB582-Amended.html

---

BILL NUMBER: SB 582	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  JUNE 25, 2013
	AMENDED IN SENATE  APRIL 18, 2013

INTRODUCED BY   Senator Knight
    (   Principal coauthor:   Assembly Member
  Harkey   ) 

                        FEBRUARY 22, 2013

   An act to add Section 39 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 582, as amended, Knight. Tax information: administration.
   Existing law imposes various taxes that are administered by the
Franchise Tax Board, the State Board of Equalization, and the
Employment Development Department.
   This bill would require the Franchise Tax Board, the State Board
of Equalization, and the Employment Development Department to
collaborate and focus the agencies' current and future information
technology efforts to conduct a feasibility study on the development
of a single Internet Web site portal that virtually consolidates the
agencies to enable online, self-service access to the agencies, as
provided. This bill would also require these agencies, upon a joint
determination by the agencies that a need exists to improve
cost-effective services to taxpayers and an appropriation by the
Legislature, to consolidate forms, applications, and other documents
to reduce or eliminate the number of multiple submissions of the same
information by taxpayers.
   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.  The Legislature finds and declares all of the
following:
   (a) California relies on three separate state agencies to
administer and enforce its major taxes.
   (b) To obtain assistance and comply with California's tax laws,
policies, and procedures, many taxpayers must interact with all three
agencies, and frequently with multiple departments within those
agencies.
   (c) While this system has performed reasonably well in many
respects, the multiagency nature of the system is prone to certain
inherent problems, difficulties, and inefficiencies, and is
particularly complex for taxpayers required to comply with California'
s tax laws.
   (d) Over the past decades, numerous reports have been prepared and
various legislative proposals have been considered on the topic of
coordination and cooperation among these three agencies. The focus of
these efforts range from relatively minor aspects of increased
cooperation to proposals for full consolidation of the agencies under
"one roof."
   (e) Focusing on the customer should be a core element of
California's tax administration. Taxpayers should not have to
understand complex government structures and relationships in order
to interact with the government, particularly in a sensitive area
like taxes.
   (f) The California Tax Service Center, available at
www.taxes.ca.gov, provides an assortment of independent departmental
forms, returns, and links, tied together by a common homepage on the
Internet, and is intended to provide California taxpayers with
resources and educational programs with a goal as a one-stop tax
assistance hub.
   (g) The California Tax Service Center can be used to better serve
California's taxpaying community by virtually consolidating the three
agencies' operations to enable them to appear as one unified
organization with the goal of providing a seamless experience for
taxpayers in their online interactions with the agencies.
   (h) It is therefore in California's best interest to develop an
Internet Web-based, taxpayer-focused system that virtually
consolidates the State Board of Equalization, the Franchise Tax
Board, and the Employment Development Department. In developing a
taxpayer-focused system, the fundamental objective should be a
platform that provides an integrated experience for taxpayers, to
enable online self-service access with a single logon for all three
agencies, and to provide pertinent and essential information that
will enable taxpayers to satisfy their payment and reporting
obligations, obtain real-time information pertinent to their
individual accounts, and provide assistance that will enable
taxpayers to achieve optimum compliance with California's complex tax
system.
  SEC. 2.  Section 39 is added to the Revenue and Taxation Code, to
read:
   39.  The board, the Franchise Tax Board, and the Employment
Development Department shall collaborate and focus their current and
future information technology efforts to conduct a feasibility study
on the development of a single Internet Web-based portal that
virtually consolidates the agencies to enable online, self-service
access through a single logon for taxpayers to electronically file
returns, submit forms or other information,  remit amounts
due,  determine account balances and due dates of taxes,
 remit amounts due,  identify the status of any appeal,
claim for refund, request for relief of interest or penalty, and any
other information the agencies deem helpful to the taxpayer to assist
in compliance with the state's tax laws. As part of this effort,
upon a joint determination by the agencies that a need exists to
improve cost-effective services to taxpayers and an appropriation by
the Legislature, these agencies shall also consolidate forms,
applications, and other documents to reduce or eliminate the number
of multiple submissions of the same information by taxpayers.