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    The Taxpayer Transparency And Fairness Act Is Anything But

    Recently, I wrote about the stealth with which the California legislature enacted AB 102, which it ironically named the Taxpayer Transparency and Fairness Act of 2017.  Having been birthed in opacity, AB 102 will operate with even less transparency.

    Legislation, AB 102, taxpayer transparency and fairness act, voltaire

    The Taxpayer Transparency and Fairness Act of 2017 - A Little Bill May Soon Make Big Changes

    The talk of California tax practitioners over the last week has been all about the legislature's passage of AB 102.  This may be surprising to those who read the bill when it was introduced on January 10 of this year, for the bill consisted of one...

    Legislation, AB 102, Article IV, Board of Equalization, department of tax and fee administration, Section 12