Bill Text: CA AB2249 | 2013-2014 | Regular Session | Amended
Bill Title: Tax administration: Taxpayers' Rights Advocate: levy or notice to withhold: return of funds.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-04-21 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB2249 Detail]
Download: California-2013-AB2249-Amended.html
BILL NUMBER: AB 2249 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 1, 2014
INTRODUCED BY Assembly Member Bloom
FEBRUARY 21, 2014
An act to amend Section 55040 of the Revenue and Taxation
Code, relating to taxation. An act to amend Sections
7094, 9272, 30459.2, 32472, 40212, 41172, 43523, 45868, 46623,
50156.12, 55333, and 60632 of the Revenue and Taxation Code, relating
to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 2249, as amended, Bloom. Fee Collection Procedures
Law. Tax administration: Taxpayers' Rights Advocate:
levy or notice to withhold: return of funds.
Under the Sales and Use Tax Law, the Use Fuel Tax Law, the
Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the
Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax
Law, the Integrated Waste Management Fee Law, the Oil Spill
Response, Prevention, and Administration Fees Law, the Underground
Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, the
Taxpayers' Rights Advocate is authorized to order, within 90 days of
the receipt of funds pursuant to a levy or notice to withhold, the
return of any amount not exceeding $1,500, upon a finding that the
levy or notice to withhold threatens the health or welfare of the
taxpayer, or his or her spouse and dependents or family.
This bill would increase the amount the Taxpayers' Rights Advocate
is authorized to order returned to $2,300, and would authorize this
amount to be adjusted for inflation, as provided.
Under the Cigarette and Tobacco Products Law and the Fee
Collection Procedures Law, the Taxpayers' Rights Advocate is
authorized to order the release of a levy or notice to withhold upon
his or her finding that the levy or notice to withhold threatens the
health or welfare of the taxpayer, or his or her spouse and
dependents or family.
This bill would additionally authorize the Taxpayers' Rights
Advocate to order, within 90 days of the receipt of funds pursuant to
a levy or notice to withhold, the return of any amount not exceeding
$2,300, upon a finding that the levy or notice to withhold threatens
the health or welfare of the taxpayer, or his or her spouse and
dependents or family, and would authorize this amount to be adjusted
for inflation, as provided.
The Fee Collection Procedures Law provides procedures for the
collection of certain fees and surcharges by the State Board of
Equalization. That law requires a feepayer to file a return in the
form as prescribed by the board, which may include electronic media,
and requires the form to be authenticated as specified.
This bill would make technical, nonsubstantive changes to those
requirements.
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 7094 of the Revenue
and Taxation Code is amended to read:
7094. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her finding that
the levy or notice to withhold threatens the health or welfare of
the taxpayer or his or her spouse and dependents or family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Title 9 of the
Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 2. Section 9272 of the Revenue and
Taxation Code is amended to read:
9272. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 3. Section 30459.2 of the Revenue
and Taxation Code is amended to read:
30459.2. (a) The board shall release any levy or notice to
withhold issued pursuant to this part on any property in the event
that the expense of any of the following:
the sale process exceeds the liability for which the
levy is made.
(1) The expense of the sale process exceeds the liability for
which the levy is made.
(2) The
(b) (1) The
Taxpayers' Rights Advocate orders may order
the release of the any levy or
notice to withhold issued pursuant to this part or, within 90
days from the receipt of funds pursuant to a levy or notice to
withhold, order the return of any amount up to two thousand three
hundred dollars ($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(b)
(c) The board shall not sell any seized property until
it has first notified the taxpayer in writing of the exemptions from
levy under Chapter 4 (commencing with Section 703.010) of Division 2
of Title 9 of Part 2 of the Code of Civil Procedure.
(c)
(d) This section shall not apply to the seizure of any
property as a result of a jeopardy assessment.
SEC. 4. Section 32472 of the Revenue
and Taxation Code is amended to read:
32472. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 5. Section 40212 of the Revenue
and Taxation Code is amended to read:
40212. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it first
has notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 6. Section 41172 of the Revenue
and Taxation Code is amended to read:
41172. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 7. Section 43523 of the Revenue and
Taxation Code is amended to read:
43523. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her finding that the
levy or notice to withhold threatens the health or welfare of the
taxpayer or his or her spouse and dependents or family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 8. Section 45868 of the Revenue
and Taxation Code is amended to read:
45868. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the feepayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the feepayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 9. Section 46623 of the Revenue and
Taxation Code is amended to read:
46623. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of the funds
pursuant to a levy or the notice to withhold, may order the return of
any amount up to one two thousand
five three hundred dollars
($1,500) ($2,300) of moneys received, upon his
or her finding that the levy or notice to withhold threatens the
health or welfare of the feepayer or his or her spouse and
dependents.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 10. Section 50156.12 of the
Revenue and Taxation Code is amended to read:
50156.12. (a) The board shall release any levy or notice to
withhold issued pursuant to this part on any property in the event
that the expense of the sale process exceeds the liability for which
the levy is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part or, within 90 days from the receipt of funds pursuant to
a levy or notice to withhold, order the return of any amount up to
one two thousand five
three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the feepayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the
succeeding fiscal year only when the applicable amount
computed is equal to or exceeds a new operative threshold, as defined
in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the fee payer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SEC. 11. Section 55333 of the Revenue
and Taxation Code is amended to read:
55333. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event that
the expense of any of the
following: sale process exceeds the liability for
which the levy is made.
(1) The expense of the sale process exceeds the liability for
which the levy is made.
(2) The
(b) (1) The
Taxpayers' Rights Advocate orders may order
the release of the any levy or
notice to withhold upon his or her finding that the levy or notice to
withhold issued pursuant to this part or, within 90 days from
the receipt of funds pursuant to a levy or notice to withhold, order
the return of any amount up to two thousand three hundred dollars
($2,300) of m oneys received, threatens the health
or welfare of the taxpayer or his or her spouse and dependents or
family.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(b)
(c) The board shall not sell any seized property until
it has first notified the taxpayer in writing of the exemptions from
levy under Chapter 4 (commencing with Section 703.010) of Title 9 of
the Code of Civil Procedure.
(c)
(d) This section shall not apply to the seizure of any
property as a result of a jeopardy assessment.
SEC. 12. Section 60632 of the Revenue
and Taxation Code is amended to read:
60632. (a) The board shall release any levy or notice to withhold
issued pursuant to this part on any property in the event the
expense of the sale process exceeds the liability for which the levy
is made.
(b) (1) The Taxpayers' Rights Advocate may
order the release of any levy or notice to withhold issued pursuant
to this part, or within 90 days from the receipt of the funds
pursuant to a levy or notice to withhold may order the return of any
amount up to one two thousand
five three hundred dollars ($1,500)
($2,300) of moneys received, upon his or her
finding that the levy or notice to withhold threatens the health or
welfare of the taxpayer or his or her spouse or dependents.
(2) The board shall adjust the two-thousand-three-hundred-dollar
($2,300) amount specified in paragraph (1) as follows:
(A) On or before March 1, 2015, and on or before March 1 each year
thereafter, the board shall multiply the amount applicable for the
current fiscal year by the inflation factor adjustment calculated
based on the percentage change in the Consumer Price Index, as
recorded by the California Department of Industrial Relations for the
most recent year available, and the formula set forth in paragraph
(2) of subdivision (h) of Section 17041. The resulting amount will be
the applicable amount for the succeeding fiscal year only when the
applicable amount computed is equal to or exceeds a new operative
threshold, as defined in subparagraph (C).
(B) When the applicable amount equals or exceeds an operative
threshold specified in subparagraph (C), the resulting applicable
amount, rounded to the nearest multiple of one hundred dollars
($100), shall be operative for purposes of paragraph (1) beginning
July 1 of the succeeding fiscal year.
(C) For purposes of this paragraph, "operative threshold" means an
amount that exceeds by at least one hundred dollars ($100) the
greater of either the amount specified in paragraph (1) or the amount
computed pursuant to subparagraphs (A) and (B) as the operative
adjustment to the amount specified in paragraph (1).
(c) The board shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Title 9 of the
Code of Civil Procedure.
(d) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
SECTION 1. Section 55040 of the Revenue and
Taxation Code is amended to read:
55040. A feepayer shall file a return in the form as prescribed
by the board, which may include, but not be limited to, electronic
media. Returns shall be authenticated in a form or pursuant to
methods the board may prescribe.
