California Government Code

§ 13305

GOV § 13305 Effective Jul 10, 2023Div. 3 · Title 2 · Part 3 · Ch. 3 · Art. 1

Statute text

(a)The department shall provide an annual report to the Legislature on tax expenditures by no later than November 1 of each year. The report shall include each of the following:

(1)A comprehensive list of tax expenditures exceeding five million dollars ($5,000,000) in annual cost.

(2)The statutory authority for each credit, deduction, exclusion, exemption, or any other tax benefit as provided by state law.

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Legislative history

Amended by Stats. 2023, Ch. 55, Sec. 2. (SB 131) Effective July 10, 2023. Operative August 1, 2023, by its own provisions.