Article 3 of Chapter 8 of Part 1 of Division 2 of the California Revenue and Taxation Code provides the Taxpayers’ Bill of Rights and Section 7080 names the act “The Harris-Katz California Taxpayers’ Bill of Rights.” Section 7081 provides...
Why and when does the distinction between substantive and nonsubstantive proposed changes to California statutes matter in pending legislation? It matters for the Assembly or Senate Rules Committees to refer a bill to a policy committee. That is because neither...
There are three main writs specified in the California Code of Civil Procedure (CCP), which are the writs of review, mandate, and prohibition. These are contained in Title 1 of Part 3 of the CCP. Chapter 1 of Title 1...
The tax laws of most states are an off-shoot of the federal tax laws contained in the Internal Revenue Code (IRC). In California, the general rule is that California only conforms to federal law as it was in effect on...
In the California Legislature, we know that bills that lack proposed substantive law changes are considered “placeholder” measures and generally do not get referred to a policy committee by the Senate or Assembly Rules Committees. In almost all instances, those...
California’s Code of Civil Procedure (CCP) provides the basis for the disqualification of judges. These provisions of law are found in Chapter 3 of Title 2 of Part 1. CCP Section 170 specifies that a judge has a duty to...
The purpose of the Legislative Counsel’s Digest, according to the Office of Legislative Counsel, is to summarize the effect of the proposed bill on current law. It is obviously prepared by the Office of Legislative Counsel and provides a brief...