Taxation: administration: litigation: fees.

Existing law provides that a prevailing party in a court action may be awarded attorney's fee under specified circumstances, and laws governing the administration of franchise and income tax laws provide that a prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against the State of California in a court of record of this state, in connection with the determination, collection, or refund of any tax, interest, or penalty under the Personal Income Tax Law and the Corporation Tax Law as specified. This bill would make the provision of law governing the administration of franchise and income tax laws the exclusive means to award attorney's fees in any civil proceeding described above, and would prohibit attorney's fees from being awarded pursuant to any other statutory provision or common law doctrine regarding the award of attorney's fees. This bill also would prohibit a person from charging a contingent fee, as defined, for any matter involving a tax imposed under the Revenue and Taxation Code, and would impose a penalty, as provided, for failing to comply with this requirement. This bill would authorize specified state agencies to request a written certification from those persons, filed under penalty of perjury, that a fee charged for those services does not include a contingent fee. By expanding the scope of the crime of perjury, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.