Attorney General No.
Secretary of State No.
TAXES. ENFORCEMENT. LIMITATIONS. INITIATIVE STATUTE. Prohibits Franchise Tax Board lien or levy unless court finds taxpayer was provided complete information, cooperation to resolve tax dispute. Prohibits liens, seizures greater than judgment liability; interest, penalties for errors, delays attributable to board; delay of audit to increase liability. Authorizes judicial review of board action at taxpayer's request. Authorizes child support payments as a deduction. Requires audit assignment continuity; maintenance of taxpayer records at nearest board office; registered, certified mail for board notices, correspondence; lien removal 90 days after dispute's resolution; installment payments; comprehensibility of rules, instructions, procedures, forms at 12th-grade level. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: State revenue loss potentially over $100 million annually. Increased state costs potentially of tens of millions of dollars annually.
Thomas Lomax, 312 Munich Street, San Francisco, California 94112
Failed to Qualify
Taxes. Enforcement. Limitations. California Initiative 769 (1997).