Attorney General No.
Secretary of State No.
Permits personal income tax deduction for court-ordered child support. Requires that, when marriage or partnership dissolves, tax disputes be resolved with all parties present. Prohibits tax lien/levy, except pursuant to court order, after hearing. Bars interest/penalties, if Board contributed to delay/error. Limits authority of Board to attach/seize property. Requires Board to accept installment payments; send notices by registered or certified mail; remove liens within 90 days after dispute resolution; simplify tax rules to 12th-grade level. Allows taxpayers to petition court for public inquiry into Board action. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: Reduction in state revenue from the deductibility of child support payments and changed tax administration provisions in the range of the low hundreds of millions of dollars annually. Annual tax administration costs likely in excess of $10 million annually. (06-0031.)
Failed to Qualify
Personal Income Taxes. Collection. Procedures. Initiative Statute. California Initiative 1227 (2006).