Attorney General No.
Secretary of State No.
PERSONAL INCOME TAXES. COLLECTION. PROCEDURES. INITIATIVE STATUTE. Changes personal income tax law to permit child support deduction. Before tax lien or levy is permitted, 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 in excess of judgment amount. Gives taxpayer right to: installment payments; same auditor throughout audit; receive notices by registered or certified mail; lien removal 90 days after dispute resolution; records being kept at office nearest to taxpayer; rules and instructions written at 12th-grade level; 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: reductions in state revenues from the deductibility of child support payments in the low tens of millions of dollars annually; and annual tax administration costs likely in excess of $1 0 million annually.
Thomas Lomax, 312 Munich Street, San Francisco, CA 94112
Failed to Qualify
PERSONAL INCOME TAXES. COLLECTION. PROCEDURES. INITIATIVE STATUTE. California Initiative 1054 (2004).