California 2011-2012 Regular Session Status: In Committee

AB 1006 — Taxation: Franchise Tax Board: burden of proof.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2011-2012 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law imposes income taxes that are administered and collected by the Franchise Tax Board. Existing law provides that the taxpayer has the burden of proof in court proceedings for purposes of state income tax laws. This bill would provide that the Franchise Tax Board shall have the burden of proof in any court or administrative tax proceedings with respect to any factual issue relevant to ascertaining the tax liability of specified taxpayers. This bill would also provide that these provisions shall not subject those taxpayers to unreasonable search or access to records in violation of the law. This bill would additionally require the board to have just cause before beginning any audit.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. Re-referred to Com. on REV. & TAX.

  4. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  5. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  6. Referred to Com. on REV. & TAX.

  7. From printer. May be heard in committee March 22.

  8. Read first time. To print.

Sponsors

  • Cook · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Cook

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does AB 1006 do?
Existing law imposes income taxes that are administered and collected by the Franchise Tax Board. Existing law provides that the taxpayer has the burden of proof in court proceedings for purposes of state income tax laws. This bill would provide that the Franchise Tax Board shall have the burden of proof in any court or administrative tax proceedings with respect to any factual issue relevant to ascertaining the tax liability of specified taxpayers. This bill would also provide that these provisions shall not subject those taxpayers to unreasonable search or access to records in violation of the law. This bill would additionally require the board to have just cause before beginning any audit.
Who sponsors AB 1006?
AB 1006 is sponsored by Cook.
What is the current status of AB 1006?
This bill died with 2011-2012 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 1006?
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Last checked for changes 3 months ago · updated continuously

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