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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 7. Administration
Uncodified Sections
1. Multiagency task force. (a) The multiagency task force established pursuant to Executive Order D-51-86 (hereinafter referred to as "task force") shall include among its goals and objectives the following:
(1) To deter tax evasion by maximizing recoveries from blatant tax evaders and violators of cash-pay reporting laws, utilizing all penalties which are available to the taxing and enforcement agencies under existing law.
(2) To reduce enforcement costs by eliminating duplicative audits and investigations.
(3) To generate greater voluntary taxpayer compliance and to deter tax and cash-pay violations by publicizing the efforts of the task force.
(4) To provide opportunities for auditors and investigators from tax and enforcement agencies to become familiar with other agencies' laws and enforcement procedures.
(5) To concentrate its efforts in investigating and prosecuting violations of cash-pay and tax laws by employers with five or more employees and by individuals who are habitual or willful violators of those laws.
(b) In addition to the responsibilities cited in Executive Order D-51-86, the task force shall be empowered to do all of the following:
(1) Identify areas of blatant violations and noncompliance with tax and cash-pay laws.
(2) Solicit referrals from the tax and enforcement agencies represented on the task force committee of instances of blatant violations and noncompliance with tax and cash-pay laws.
(3) Conduct audits, investigations, and referrals for prosecution of violations referred by other agencies and in the identified areas of violations and noncompliance, using all enforcement powers available in existing laws and regulations.
(4) Establish an advertised telephone "hotline" for referrals from the public.
(5) Publicize the activities of the task force.
(6) Keep the audit and investigative staff of the tax and enforcement agencies represented on the task force committee fully informed of the activities of the task force.
(7) Develop procedures for improved information sharing among the agencies represented on the task force committee, consistent with restrictions on disclosure of confidential tax information in existing law, for the purpose of improving enforcement.
(8) Based on the activities of the task force, evaluate the need for any law changes to do any of the following:
(A) Eliminate barriers to interagency information sharing.
(B) Improve agencies' ability to audit, investigate, and prosecute tax and cash-pay violations.
(C) Deter violations and improve voluntary compliance.
(D) Eliminate duplication and improve cooperation among the participating agencies.
(c) The task force shall report to the Governor, the Senate and Assembly Revenue and Taxation Committees, and the Commission on California State Government Organization and Economy every six months during the period it is in existence, beginning on March 1, 1987, regarding the activities of the task force. The reports shall include, but not be limited to, all of the following:
(1) The number of cases of blatant violations and noncompliance with tax and cash-pay laws identified, audited or investigated, and referred for prosecution.
(2) Actions taken by the task force to publicize its activities.
(3) Efforts made by the task force to establish an advertised telephone "hotline" for referrals from the public.
(4) Procedures developed for improved information sharing among the agencies represented on the task force.
(5) Steps taken by the task force to improve cooperation among participating agencies, reduce duplication of effort, and improve voluntary compliance.
(6) Recommendations for any law changes needed to accomplish the goals described in paragraph (8) of subdivision (b).
History—Added by Sec. 40, Stats. 1986, Ch. 1361, effective January 1, 1987.