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Full-Text Articles in Taxation-State and Local
Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee
Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee
California Assembly
In 1979, AB 1111 (McCarthy, Chapter 567) was enacted to establish an Office of Administrative Law charged with promoting regulatory reform on the part of California's state agencies. The end of the second year of existence of the Office of Administrative Law (OAL) signals an appropriate time for the Assembly Revenue and Taxation Committee to review the impact of OAL and its regulatory reform activities on California's two major tax agencies and the taxpayers they serve. This briefing booklet reproduces OAL's 1981-82 Annual Report, and includes short analyses by the staff of the Board of Equalization and the Franchise Tax …
Appeals Procedures, State Board Of Equalization
Appeals Procedures, State Board Of Equalization
California Agencies
No abstract provided.
The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
California Assembly
With the passage of Prop. 13 in June 1978, the property tax, a one hundred twenty-eight year old tax source, was radically changed. The rate of tax was limited to one percent of value (plus a rate for prior voted indebtedness) and the base of the tax was changed from fair market value for all property to acquisition value for most local real property and a fair market value for the balance of taxable property in California.