Tax administration.

Existing law establishes the California Department of Tax and Fee Administration (CDTFA) in the Government Operations Agency to administer specified taxes. Existing law establishes in state government the Office of Tax Appeals (OTA) to conduct tax appeals hearings. Existing law requires that the director of the OTA administer and direct the day-to-day operations of the office, including that each hearing office is sufficiently staffed and that appeals hearings are heard and resolved in a timely and efficient manner. Existing law prohibits the director from being involved in the decisionmaking process of tax appeals panels. This bill would establish in the Government Operations Agency the California Department of Tax and Fee Board and the Office of Tax Appeals Board to control the CDTFA and the OTA, respectively, as specified. The bill would require each board to consist of the Controller, Director of Finance, and Chairperson of the State Board of Equalization. This bill would require the boards to appoint a director, subject to confirmation by the Senate. This bill would specify that the OTA is in the Government Operations Agency and prohibit the Office of Tax Appeals Board from interfering with the decisionmaking process of the tax appeals panels.