Vote Smart's Synopsis:

Vote to pass a bill that allows the Franchise Tax Board to file suit against taxpayers in Superior Court if it disagrees with the decision of the State Board of Equalization.

Highlights:

• Establishes that within 90 days after the decision of the State Board of Equalization, the Franchise Tax Board may file suit in Superior Court to determine deficiency (Sec. 1).

• Specifies that the taxpayer shall have the burden of proof that the notice of action of the Franchise Tax Board is incorrect (Sec. 1).

• Requires that any action brought by the Franchise Tax Board will be commenced and tried in the city and/or county in which the Attorney General maintains an office that is located nearest to where the taxpayer resides or maintains a principal place of business (Sec. 1).

• Specifies that a taxpayer may file a motion to change the venue of any suit filed under this subdivision to a venue closer to the taxpayer's principal residence or principal place of business and that the motion will not be opposed by the Attorney General or the counsel for the Franchise Tax Board (Sec. 1).

Full Bill Text