Attorney General No.
Secretary of State No.
PERSONAL INCOME TAXES. COLLECTION. PROCEDURES. INITIATIVE STATUTE. Makes changes to personal income tax law including the following: Permits child support deduction. Before tax lien or levy ordered, court must find taxpayer was provided complete information and Franchise Tax Board cooperated to resolve dispute. Bars increased liability for Board errors and delays. Prohibits attachments, seizures over amount of judgments. Gives taxpayer right to: make installment payments; same auditor throughout audit, proof of receipt of notices; lien removal 90 days after dispute resolution; records being kept at nearest office; rules and instructions written at 12th-grade level; and request court-ordered review. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: This measure would have the following major General Fund fiscal effects: (1) net reductions in state revenues from the deductibility of child support payments in the low tens of millions of dollars annually; and (2) administrative costs likely in excess of $1 0 million annually.
Thomas Lomax, 1422 43rd Avenue, San Francisco, CA 94122
Failed to Qualify
PERSONAL INCOME TAXES. COLLECTION. PROCEDURES. INITIATIVE STATUTE. California Initiative 972 (2002).