The drafting of bills that would add, amend, or repeal sections of the California Revenue and Taxation Code (CRTC) require special attention to a number of provisions. Whether they are technical or mechanical or substantive in nature, drafting tax bills...
In California, bill drafters are instructed to use the active voice, rather than the passive voice. This is a change in the historical manner of drafting that previously included lots of passive voice language in state statutes. As a result,...
With certain types of legislation in California, there are several unique drafting rules, such as for tax measures, bond measures, and criminal statutes. Tax Bills There is a misconception that a bill keyed as a “tax levy” is always a...