United States

What’s Shaking in California? Significant Changes to the Board of Equalization and More

Friday July 14, 2017 2:00 PM - 3:00 PM EDT
From KPMG TaxWatch

KPMG TaxWatch

It’s never a dull day in the Golden State, but as of late there have been sweeping changes affecting state taxpayers. Notably, recently-enacted legislation (Assembly Bill 102) strips the State Board of Equalization of two of its core functions: collecting and administering numerous taxes and fees, and hearing and deciding tax appeals. The bill establishes two new tax agencies: the Office of Tax Appeals and the California Department of Tax and Fee Administration. The changes incorporated into Assembly Bill 102 affect all companies doing business in California and create a lot of uncertainty for taxpayers, particularly with respect to how tax appeals will be handled by the new Office of Tax Appeals. Please join professionals from KPMG’s California State and Local Tax Practice as they discuss these recent changes and provide insights on how taxpayers should navigate through the revised appeals landscape.   

In addition to the revised appeals process, we will cover certain other California tax developments, such as the second set of revisions to California Code of Regulations Section 25136-2, which addresses sourcing sales of other than tangible personal property, and other ongoing regulatory projects. Our California tax professionals will also provide an update on recently-issued Franchise Tax Board guidance and key cases of interest, including the recent decision in 926 North Ardmore Avenue v. County of Los Angeles.

Oksana G. Jaffe

Director, State and Local Tax, KPMG LLP

James Kuhl

Senior Manager, State and Local Tax, KPMG LLP

Sarah McGahan

Director, State and Local Tax – Washington National Tax, KPMG LLP

Gina Rodriquez

Director, State and Local Tax, KPMG LLP