BILL NUMBER: AB 43	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 19, 2013

INTRODUCED BY   Assembly Member Bocanegra

                        DECEMBER 14, 2012

   An act to  amend   add  Section 
23032 of   5143.5 to  the Revenue and Taxation
Code, relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 43, as amended, Bocanegra.  Corporation Tax Law.
  Property taxation: refund actions.  
   Existing law authorizes a taxpayer to bring an action in the
superior court against a county or a city to recover a tax that the
board of supervisors of the county or the city council of the city
has refused to refund, as specified.  
   This bill would provide that in all actions or proceedings for
judicial review of a county board's decision, including those
initiated by an assessor, if remand is required for any reason, the
court shall issue a written statement of decision or order that
explains the factual and legal basis for the court's decision as to
each of the material controversial issues and includes instructions
for remand to the county board.  
   The Corporation Tax Law defines fiscal year to mean an accounting
period of 12 months or less ending on the last day of any month other
than December.  
   This bill would make technical, nonsubstantive changes to that
provision. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


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

   SECTION 1.    Section 5143.5 is added to the 
 Revenue and Taxation Code   , to read:  
   5143.5.  In all actions or proceedings for judicial review of a
county board's decision, including those initiated by an assessor, if
remand is required for any reason, the court shall issue a written
statement of decision or order that explains the factual and legal
basis for the court's decision as to each of the material
controversial issues and includes instructions for remand to the
county board.  
  SECTION 1.    Section 23032 of the Revenue and
Taxation Code is amended to read:
   23032.  "Fiscal year" means an accounting period of 12 months or
less ending on the last day of a month other than December.