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- Title
Practice: Striking Hard: Overview of the Revised California Administrative Income Tax Procedure.
- Authors
Rettig, Charles P.
- Abstract
The article offers information on the revised California administrative income tax procedure. Topics discussed include requirement of exercise of considerable judgment, discretion, and caution by California Franchise Tax Board (FTB); various assessments performed by California State Board of Equalization such as business tax assessments, FTB actions and public utility assessments; and the new Office of Tax Appeals established by Taxpayer Transparency and Fairness Act of 2017.
- Subjects
INCOME tax policy; JUDGMENT (Psychology); DISCRETION; TAX assessment; TAX protests &; appeals
- Publication
Journal of Tax Practice & Procedure, 2017, Vol 19, Issue 3, p17
- ISSN
1529-9279
- Publication type
Article