BILL NUMBER: AB 2323	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 15, 2012
	AMENDED IN ASSEMBLY  MAY 1, 2012
	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Perea

                        FEBRUARY 24, 2012

   An act to add Section 40 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2323, as amended, Perea. State Board of Equalization:
administration: opinions.
   The California Constitution establishes the State Board of
Equalization  ,  and  existing law  prescribes its
various powers and duties  in connection  with 
respect to  various taxes  and fees  , including
administration, assessment, and collection  and prescribes its
functions with respect to property taxes  . The State Board of
Equalization  also collects and administers various fees
imposed under specified programs and serves as an arbiter for the
resolution of disputes involving the imposition of fees and taxes,
including those taxes administered by the Franchise Tax Board
  is the appellate body for disputes arising under
franchise and income tax laws, it decides disputes arising under tax
and fee laws administered by the board, and it decides specified
petitions and applications arising under property tax laws  .
   This bill would require the board to publish and make available on
its Internet Web site a written formal  legal 
opinion  or   ,  a written memorandum
opinion  , or a written summary decision  for each 
case   decision  in which the amount in controversy
is $500,000 or more  , within 90 days of the date upon which the
board rendered its decision  . This bill would require each
published opinion  or decision  to contain specified
information  , and would require the board to determine the
precedential value of each formal opinion and each memorandum opinion
at its discretion  .
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 40 is added to the Revenue and Taxation Code,
to read:
   40.  (a) The board shall publish  and make available
 on its Internet Web site a written formal  legal
 opinion  or   ,  a written
memorandum opinion  , or a written summary decision  for
each  case   decision of the board  in
which the amount in controversy is five hundred thousand dollars
($500,000) or more  , within 90 days of the date upon which the
board rendered its decision  .
   (b) Each  published   formal  opinion
 , memorandum opinion, and summary decision as described in
subdivision (a)  shall include all of the following:
   (1)  Factual background.   Findings 
 of fac   t. 
   (2) The legal issue or issues presented.
   (3) Applicable law.
   (4) Analysis.
   (5) Disposition.
   (6) Names of  concurring   adopting 
board members.
   (c)  (1)    A board member may  write
  submit  a dissenting opinion  should he
or she disagree with the majority opinion   setting
forth his or her rationale for disagreeing with the memorandum
opinion or formal opinion  . 
    (2) A board member may submit a concurring opinion setting forth
the board member's rationale for agreeing with the result reached in
the memorandum opinion or formal opinion, if different than the
rationale set forth in the memorandum opinion or formal opinion.
 
   (3) A dissenting opinion and a concurring opinion shall be
published in the same manner as prescribed in subdivision (a) for a
formal opinion or memorandum opinion.  
   (d) The board shall determine the precedential value of each
formal legal opinion and each memorandum opinion at its discretion.
 
    (d) A formal opinion or memorandum opinion adopted by the board
may be cited as precedent in any matter or proceeding before the
board, unless the opinion has been depublished, overruled, or
superseded. A summary decision may not be cited as precedent in any
matter or proceeding before the board.