Chris Micheli – Page 4 – California Globe

A Refresher on the Governor’s Line-Item Veto Authority

September 9, 2026 8:07 amSeptember 9, 2026 8:08 am

Some Capitol observers are asking whether Governor Newsom may use his line-item veto authority over the Budget Bill Junior (AB 113) headed to his Desk for final action. As a result, a short refresher may be in order. The Governor’s...

Uninsured Employer Fund

September 9, 2026 2:30 amSeptember 9, 2026 2:31 am

Division 4, Part 1, Chapter 4, Article 2 of the Labor Code deals with the Uninsured Employer Fund in the California workers’ compensation laws. Section 3710 requires the Director of Industrial Relations to enforce the provisions of this article. The...

Imposition of Use Tax

September 8, 2026 2:00 pmSeptember 8, 2026 2:01 pm

Division 2, Part 1, Chapter 3, Article 1 deals with impose of the use tax in California. Section 6201 provides that an excise tax is imposed on the storage, use, or other consumption in this state of tangible personal property...

Corporate Accounting Periods

September 8, 2026 2:30 amSeptember 8, 2026 2:31 am

Division 2, Part 11, Chapter 13 deals with accounting periods and methods of accounting under the California Corporation Tax Law. Article 1 deals with accounting periods. Section 24631 provides that income is computed on the basis of the taxpayer’s taxable...

Dissenters’ Rights

September 7, 2026 2:00 pmSeptember 7, 2026 2:01 pm

Chapter 13 of Division 1 of Title 1 of the Corporations Code deals with dissenters’ rights under the general corporation law in California. Section 1300 provides that, if the approval of the outstanding shares of a corporation is required for...

General Sales Tax Exemptions

September 7, 2026 2:00 amSeptember 7, 2026 2:01 am

Revenue and Taxation Code Division 2, Part 1, Chapter 4, Article 1 deals with general exemptions from the Sales and Use Tax Law in California. Section 6351 defines the term “exempted from the taxes imposed by this part.” Section 6352...

Deficiency Determinations

September 6, 2026 2:00 pmSeptember 6, 2026 2:01 pm

Article 2 of Chapter 5 of Part 1 of Division 2 of the Revenue and Taxation Code deals with deficiency determinations under the California Sales and Use Tax Laws. Section 6481 provides that, if the board is not satisfied with...