California Revenue and Taxation Code

§ 60636

RTC § 60636 Effective Jan 1, 2024Div. 2 · Part 31 · Ch. 9 · Art. 2

Statute text

(a)It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters.

(b)(1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph.

(2)(A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director.

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Legislative history

Amended by Stats. 2023, Ch. 511, Sec. 40. (SB 889) Effective January 1, 2024.