TEI Urges California Supreme Court to Grant Review in River Garden Retirement Home

On September 21, 2010, TEI filed an amicus letter with the California Supreme Court in River Garden Retirement Home v. Franchise Tax Board urging the court to accept the case and clarify the rules for determining remedies when a state tax provision has been found unconstitutional. The amicus letter was filed under the aegis of TEI's State and Local Tax Committee, whose chair is Cathleen Stevens of Brunswick Corporation; Daniel B. De Jong, TEI Tax Counsel, was the principal author of the brief.

TEI Comments on California Sales and Use Tax Audit Penalty Legislation

On April 20, 2009, TEI filed comments with the Committee on Revenue and Taxation of the California State Assembly urging the defeat of legislation that would impose a 25-percent penalty on taxpayers who fail or refuse to furnish any information requested during a sales and use tax audit. TEI maintains the proposed legislation cannot achieve its stated purpose of advancing fairer and more efficient tax administration because it is vague, overbroad, and unnecessary and recommends the development of comprehensive administrative guidelines in lieu of a statutory amendment.