California ~ Multiple Taxes: BOE Must Publish Certain Decisions

Both for the taxes it administers and the taxes for which it serves as the appellate body for the Franchise Tax Board (FTB), the California State Board of Equalization (BOE) must publish and make available on its website decisions in which the amount in controversy is at least $500,000 within 120 days of the date upon which the BOE rendered its decision. In those instances, the BOE may issue a formal opinion, memorandum opinion, or a summary decision. The formal opinions and the memorandum opinions are precedential.

A.B. 2323 , Laws 2012, effective January 1, 2013

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Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

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