Taxation Code Section News Today

Fairfield PD received grant funds to expand cannabis education and enforcement efforts.

The estate planning world certainly saw its share of turbulence from 2020-2022. With two significant elections, it is hard to remember a previous time with such substantial uncertainty...

California Gov. Newsom recently signed two bills into law that require larger companies doing business in the State to publicly disclose their greenhouse gas emissions and...

On July 10, 2023, California Governor Gavin Newsom signed into law S.B. 131, which included a provision targeting the California state income tax treatment of incomplete gift...

Answers to readers questions.

The California Office of Tax Appeals (OTA) held a California resident was not entitled to claim an other state tax credit (OSTC) for taxes paid to Massachusetts because gain from the...

One of the key principles in legislative drafting is consistency in language, including definitions. In looking at who is a business, there lacks the same

On August 26, Assembly Bill 158 by the Assembly Committee on Budget was gutted-and-amended to deal with tax relief. The bill would amend Sections

The California Court of Appeal held a nonresident S corporation shareholder’s pro rata share of gain on the sale of goodwill classified as business income by the S corporation has a...

Orange County's unsecured property low value exemption has steadily increased since 2011, when it was $1,350.