The California Court of Appeal recently held that a taxpayer must pay a tax assessment before seeking a declaration that the regulation giving rise to the tax assessment is invalid. California taxpayers cannot challenge unpaid tax assessments under Article XIII, section 32 of the California Constitution (“Section 32”). Therefore, a taxpayer seeking to challenge an

On May 18, 2020, the California Assembly Revenue and Taxation Committee unanimously passed Assembly Bill 2660 (AB 2660) out of committee. AB 2660 would allow employers to file income taxes on behalf of their foreign workers, specifically providing for the optional filing of a group return by the employer for electing foreign workers who receive

On May 4, the California Department of Tax and Fee administration posted Proposed Regulation 1684.5, as well as an April 16 memorandum requesting permission to begin the rulemaking process. The proposed regulations provide definitions for statutory terms, clarify requirements for marketplace facilitators and marketplace sellers to register with the Department for a seller’s permit, and

The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial tribunal. Two years in, taxpayers have a better idea about how the OTA will shape California’s corporate tax landscape, but questions still remain. We recently

On March 30, 2020, the California Court of Appeal overruled the city of Oakland’s demurrer regarding the validity of its waste management franchise fees on the grounds the plaintiffs sufficiently alleged that the fees were taxes. The city entered into waste management contracts with two companies. In turn, the companies agreed to pay the franchise

On March 30, 2020, California Governor Gavin Newsom issued Executive Order N-40-20 (Order) regarding the state’s COVID-19 State of Emergency. The Order grants additional extensions to taxpayers and gives new authority to the California Department of Tax and Fee Administration (CDTFA) to provide relief from interest and penalties to taxpayers impacted by the State of