California Revenue and Taxation Code 19523 – If the Secretary of the Treasury has, under the authority of Section …
If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code:
(a) Assessed a penalty under Section 6701(a) of the Internal Revenue Code, and
Terms Used In California Revenue and Taxation Code 19523
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(b) Provided that appraisals by an appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and
(c) Barred that appraiser from presenting evidence or testimony in that proceeding, then appraisals by that person shall be presumed to have no probative effect in any administrative proceeding before the State Board of Equalization or the Franchise Tax Board.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)