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Important California State and Local Tax Developments  


Author:  John P. Barrie.


Source: Volume 31, Number 01, Fall 2017 , pp.35-38(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

This column focuses on two important California developments: (1) the state’s new Taxpayer Transparency and Fairness Act, which shifts most of the tax administration and appeal functions from the BOE to two new tax agencies—the California Department of Tax and Fee Administration (DTFA) and the Office of Tax Appeals (OTA); and (2) a property tax reassessment and a real property transfer excise tax that both have implications for transfers of California real estate that result in a “change in ownership” of real property.

Keywords: California tax appeals, BOE, DTFA, OTA, property tax assessments, sales and use taxes, personal income tax, corporate income tax, documentary transfer tax, 926 North Ardmore Avenue, LLC v. County of Los Angeles

Affiliations:  1: Bryan Cave LLP.

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