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Tax,
Government,
Administrative/Regulatory

Jan. 10, 2018

AB 102: Reorganization of California’s tax regime

Assembly Bill 102 limits the Board of Equalization's power almost entirely to functions enumerated under the California Constitution, plus any related statutory powers.

Marty Dakessian

Dakessian Law, Ltd.

Dakessian Law specializes in California tax controversy and litigation.

See more...

California's State Board of Equalization has been under fire for the past year and a half. Critics have accused the powerful, but obscure, elected tax board of mismanagement, nepotism and employee mistreatment. This past June, Gov. Jerry Brown and the Legislature stripped the board of most of its power. Assembly Bill 102, called The Taxpayer Transparency and Fairness Act of 2017, gutted the BOE and created two new California taxing agencies.

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