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California Delinquent Taxpayer Information Sharing


The California Legislature passed SB 1015, a bill that allows the Board of Equalization to share delinquent taxpayer information with the Franchise Tax Board. 

Under existing tax law, the California Franchise Tax Board collects delinquent taxes with the help of the Financial Institution Record Match System, or FIRM. FIRM ". . . utilizes automated data exchanges . . . to identify accounts of delinquent tax debtors . . ." held at financial institutions doing business in California.

SB 1015, which pulls California out of the Multistate Tax Compact, allows the Board of Equalization, and the Employment Development department, to share delinquent taxpayer information with the Franchise Tax Board in order to access FIRM data.

According to bill analysis, "[e]xpanding the FIRM program to tax programs administered by the Employment Development Department and Board of Equalization is expected to result in additional General Fund revenues of $4 million in 2011-2012 and $11 million in 2012-2013."

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.