Franchise Tax Board: tax administration: determinations.

Under existing law the State Board of Equalization serves as the appellate body for disputes arising from actions of the Franchise Tax Board. If a taxpayer disagrees with the decision of the State Board of Equalization, that taxpayer may, after payment of the disputed tax, file an action with the superior court in any city or city and county in which the Attorney General has an office. This bill would, for determinations issued by the State Board of Equalization on or after January 1, 2011, authorize the Franchise Tax Board to bring an action for a trial de novo in superior court to determine the deficiency amount, the amount of refund or credit, or disallowance of interest that was the subject of the determination of the State Board of Equalization, where the amount of the deficiency, overpayment, or disallowance of interest exceeds $100,000 for taxpayers subject to tax imposed under the Personal Income Tax Law, or $1,000,000 for taxpayers subject to tax imposed under the Corporation Tax Law. This bill would also authorize a taxpayer to file a motion to change the venue to a venue closer to the taxpayer's principal residence or principal place of business.