Revenue and Taxation Code – California Globe

Sales Tax Permits

April 20, 2026 2:00 pmApril 20, 2026 2:01 pm

Division 2, Part 1, Chapter 2, Article 2 deals with permits for the sales tax under the Revenue and Taxation Code. Section 6066 provides that every person desiring to engage in or conduct business as a seller within this state...

A Few Bill Drafting Observations

April 19, 2026 4:11 pmApril 19, 2026 4:11 pm

In reviewing some of the newly-introduced bills in the 2026 California Legislative Session, I came across a few interesting provisions. Expanded Notwithstanding Clause I came across this relatively new language, which adds everything after “notwithstanding any other law.” I’m not...

Exemptions from Tax Withholding in California

July 23, 2024 6:20 amJuly 23, 2024 6:29 am

California’s Unemployment Insurance Code, in Division 6, Chapter 3, provides for withholding exemptions. Section 13040 requires an employer to use the exemption certificate filed by the employee with the employer using the EDD form and required information for determining the...

Provisions of California Budget Taxation Trailer Bill

June 22, 2024 5:56 pmJune 22, 2024 6:00 pm

Assembly Bill 175 and Senate Bill 175 were amended on Saturday, June 22 to become the taxation budget trailer bill. The following is a summary of the bills’ provisions: Section 1 of the bill amends Public Resources Code Section 42885...

Pilot Program Bills Should Contain Certain Provisions

October 31, 2023 7:48 amOctober 31, 2023 8:11 am

Like bills creating or expanding tax expenditure programs (TEPs), I believe all pilot program bills should contain certain provisions. In my mind, pilot program bills should contain evaluation criteria and a sunset date. They should also contain findings and declarations...

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Why Do Tax Statutes Use Different Repeal Language?

October 16, 2023 2:49 pmOctober 16, 2023 5:20 pm

As readers know, the California Legislature occasionally places “sunset dates,” or “repealers,” in a bill so that the enacted statute will be repealed as of a specified date. This is usually accomplished by the following provision: This section shall remain...

SB 220: New Tax Increases and Relief Proposal

May 28, 2023 7:54 amMay 28, 2023 8:01 am

On May 25, the Senate Budget and Fiscal Review Committee gutted-and-amended Senate Bill 220 to put forth their tax reform package, which has received opposition from Governor Gavin Newman and would require a 2/3 vote of each house. Section 1...