California – BOE Must Publish Decisions

SALT Report 1757 – The California Assembly passed a bill that requires the California State Board of Equalization to publish all written formal, memorandum, and summary opinions for the taxes it administers as well as those of the Franchise Tax Board on its website within 120 days of the decision if the disputed amount exceeds $500,000.

Each opinion must include the following information:

  • Findings of fact,
  • Legal issues presented,
  • Applicable laws,
  • Analysis,
  • Disposition, and
  • The names of all adopting board members

Board members may submit dissenting opinions with their rationale for disagreeing with the opinion, or they may submit a concurring opinion with their rationale for agreeing with the result if it differs from the rationale set forth in the opinion.

For Further Information:

California State Assembly – AB 2323