California Revenue and Taxation Code

California Taxpayers and Their Bill of Rights

January 30, 2023 7:30 amJanuary 30, 2023 7:35 am

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...

SB 851 Signed by Gov. Newsom: Small Business Relief Act

September 29, 2022 6:21 amSeptember 29, 2022 6:30 am

On September 28, Governor Gavin Newsom signed into law Senate Bill 851 by Senator Anthony Portantino (D-La Canada-Flintridge), California’s effort to work around the federal government’s limitation of $10,000 on deducting state and local taxes on one’s federal return. SB 851 modifies...

General Guidance in Reading the California Revenue and Taxation Code

July 2, 2022 7:50 amJuly 2, 2022 7:56 am

California’s statutes are contained in 29 separate codes. The twenty-fourth alphabetically is the Revenue and Taxation Code. All 29 Codes have general provisions applicable to reading and interpreting that Code’s sections. The following are selected general provisions of the Revenue...

Drafting Local Government Finance Measures

June 10, 2022 2:45 pmJune 10, 2022 2:50 pm

Usually placed in the California Revenue and Taxation Code, local jurisdictions are often authorized to assess local taxes. As a result, legislation is enacted to provide statutory authorization to cities to impose a transaction and use tax for general purposes...

Section 2229 Waivers in California Legislation

April 12, 2022 7:21 amApril 12, 2022 7:21 am

When readers are looking at bills that affect the California Revenue and Taxation Code, they might come across the following provision that would be near the end of a bill: Notwithstanding Section 2229 of the Revenue and Taxation Code, no...

California’s Work Opportunity Tax Credit

February 21, 2022 6:52 amFebruary 21, 2022 6:59 am

On February 18, Senators Anna Caballero and Monique Limon introduced Senate Bill 1349 to create a work opportunity tax credit. The bill would add Sections 17053.10 and 23621.1 to the Revenue and Taxation Code. Section One of the bill would...

Drafting Tax Statutes in California

October 21, 2021 6:48 amOctober 21, 2021 6:58 am

Like other particular areas of the law, drafting tax statutes can be a difficult task for any bill drafter. There are several issues that need to be addressed and that bill drafters should understand before undertaking the drafting of tax...