Tax administration: refunds: property tax: state assessment: actions.
This bill failed and is no longer moving.
- Stage
- Failed
- Started in
- Assembly
- Sponsor
- 1
- Latest action
- Nov 30, 2014
What it does
(1) The Franchise Tax Board administers the Personal Income Tax Law and the Corporation Tax Law and the State Board of Equalization administers the Sales and Use Tax Law and various other tax and fee laws. Counties, cities, and districts, as specified, are authorized to impose local sales or transactions and use taxes in conformity with the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local laws. Those laws generally require a claim for refund to be filed within specified timeframes based on the date of overpayment or specified board action if any amount has been overpaid, as specified. Under those laws, the rule of res judicata,…
Where it stands
This bill failed and is no longer moving.
Failed
This bill failed and is no longer moving.
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
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Where it goes next
Once a bill is decided, the questions are about what is done with it in California.