Bill > SB1554

This bill reorganizes governmental tax functions by transferring responsibilities from the Franchise Tax Board (FTB) and the tax administration functions of the Employment Development Department (EDD) related to wage withholding to the State Board of Equalization (BOE). Specifically, the BOE will become the successor to the FTB and the EDD's tax administration duties under Division 6 of the Unemployment Insurance Code, meaning the BOE will assume all their duties, powers, and responsibilities. Existing laws and regulations governing these functions will remain in effect, and any ongoing legal actions involving the FTB or the EDD's tax functions will continue with the BOE substituted as the party. The bill also repeals Part 10 of Division 3 of Title 2 of the Government Code, which likely pertains to the FTB's original structure, and amends the Revenue and Taxation Code and the Unemployment Insurance Code to reflect that any references to the FTB or the EDD's tax administration duties will now mean the BOE. This reorganization, effective January 1, 2014, includes the transfer of civil service staff, money, and property from the FTB and the EDD to the BOE, ensuring that contracts and agreements remain valid with the BOE assuming the rights and obligations.