ACA 11: Abolishing the State Board of Equalization

March 13, 2023 3:56 pmMarch 13, 2023 4:00 pm

Assembly Constitutional Amendment 11 (Ting, Irwin, and Petrie-Norris) was introduced to abolish the State Board of Equalization (SBE) on January 1, 2026 and require the Legislature to create a state tax agency in its place. If approved by 2/3 of...

Tax Boards and Written Decisions

March 12, 2023 1:08 pmMarch 12, 2023 1:11 pm

California’s tax departments, when issuing written formal opinions, must comply with Revenue and Taxation Code Section 40. Section 40 applies to the California Department of Tax and Fee Administration, Office of Tax Appeals, and State Board of Equalization. Section 40...

California Property Taxpayers Have a Bill of Rights

January 18, 2023 6:39 amJanuary 18, 2023 6:48 am

In Part 14 of Division 1 of the California Revenue and Taxation Code, there Is the Property Taxpayers’ Bill of Rights. Revenue and Taxation Code Section 5900 provides that the act is known as “The Morgan Property Taxpayers’ Bill of...

Successor Agencies in California Legislation

April 3, 2022 8:40 amApril 3, 2022 8:56 am

On occasion, the Legislature closes down an executive branch entity and creates a successor entity. This necessitates several steps, beginning with dissolution of the existing entity. That is followed by the creation of the new entity which succeeds to the...

Duties of Secretary of State for Voting Results

January 28, 2022 6:24 amJanuary 28, 2022 6:31 am

The California Elections Code specifies certain duties for the Secretary of State related to the canvass of votes in this state. These provisions are contained in Division 15, Chapter 7. Section 15500 requires the Secretary of State, commencing with the...

Statements of Economic Interest by California Public Officials

January 20, 2022 6:55 amJanuary 20, 2022 7:10 am

California Government Code Title 9, Chapter 7, Article 5 requires statements of economic interests (SEI) to be filed as part of the conflict of interest laws. Section 87500 requires SEI to be filed as follows: Statewide elected officers—one original with...

Executive Branch Officials and the ‘Revolving Door’ Limitation

January 3, 2022 12:27 pmJanuary 3, 2022 12:33 pm

Similar to the “revolving door” limitation on state legislators found in Article IV, Section 5(e) of the California Constitution, executive branch officials of state government are also subject to this limitation when these officials leave government service. It is often...