BILL NUMBER: AB 2102	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Hill

                        FEBRUARY 23, 2012

   An act to amend Section 6563 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2102, as introduced, Hill. State Board of Equalization:
determination.
   The State Board of Equalization, if not satisfied with a return or
the amount of tax, may compute and determine the amount required to
be paid, as specified. A person against whom a determination is made
may petition for a redetermination. The board may decrease or
increase the amount of the determination, as provided.
   This bill would make technical, nonsubstantive changes to this
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 6563 of the Revenue and Taxation Code is
amended to read:
   6563.  (a) The board may decrease or increase the amount of the
determination before it becomes final, but the amount may be
increased only if a claim for the increase is asserted by the board
at or before the hearing. Unless the penalty imposed by Section 6485
or Section 6514 applies to the amount of the determination as
originally made or as increased, the claim for increase must be
asserted during  one   either  of the
following applicable periods:
   (1) In the case of  any   a  taxpayer
whose reported gross receipts and total sales price of property sold
or purchased by him or her is less than ten million dollars
($10,000,000) in each calendar quarter of the period or periods to
which the determination applies, within three years after the first
deficiency determination or within three years after the time tax
records requested by the board were made available, whichever is
later.
   (2) In the case of any other taxpayer, within eight years after
the first deficiency determination or within eight years after the
time tax records requested by the board were made available,
whichever is later.
   (b) If the taxpayer and the board mutually agree, the time limits
specified in subdivision (a) may be waived.
   (c) The board shall specify the information on which it bases its
increase.