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The Bradley-Burns law was introduced as a response to the proliferation of local sales and use tax ordinances enacted by California cities and counties between the 1940s and 1950s. This explosion of diverse tax regulations created compliance difficulties for both taxpayers and tax administrators.
The department handles the vast majority of California's sales, use and excise tax assessment, auditing and collection. It also collects the 1.25% Bradley-Burns Uniform Local Sales and Use Tax and various 'district taxes'. Sales & use tax; Alcoholic Beverage Tax (contracted to administer on behalf of the Board of Equalization) California Tire Fee
At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
The strong New York influence on early California law started with the California Practice Act of 1851 (drafted with the help of Stephen Field), which was directly based upon the New York Code of Civil Procedure of 1850 (the Field Code). In turn, it was the California Practice Act that served as the foundation of the California Code of Civil ...
California Senate Bill 1827, the State Income Tax Equity Act, established the requirement that couples registered as California domestic partners file their state income taxes as married couples. It was signed into law on September 29, 2006, by Governor Arnold Schwarzenegger. The bill took effect on January 1, 2007, and only applies to tax ...
Supporters stated that 92% of the revenue generated from Prop. 15 would be paid by 10% of the highest value commercial properties based on a study using the assessor's property tax data. Almost half of the revenue generated would be paid by properties that have not been reassessed since before 2000.
Pages in category "United States taxation and revenue case law" The following 191 pages are in this category, out of 191 total. This list may not reflect recent changes .
On both his 1991 and 1992 tax returns, Hyatt claimed Nevada as his primary residence. The California Franchise Tax Board completed an audit in 1993 of Hyatt's tax returns, and determined that Hyatt's primary residence was actually California in 1991 and 1992; the FTB assessed Hyatt $13.3 million in back taxes and fraud penalties. [17]