Taxation: State Board of Equalization: Franchise Tax Board: burden of proof.
This bill failed and is no longer moving.
- Stage
- Failed
- Started in
- Assembly
- Sponsor
- 1
- Latest action
- Feb 2, 2010
What it does
Existing law imposes various taxes that are administered and collected by the State Board of Equalization and the Franchise Tax Board. Existing law provides that the taxpayer has the burden of proof in court proceedings for a refund of tax, while the state agency has the burden of proof with respect to its assertion of fraud or intent to evade penalties.
Where it stands
This bill failed and is no longer moving.
Failed
This bill failed and is no longer moving.
What moved
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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.