June 7, 2025
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Tag: California Revenue and Taxation Code

California’s Reenactment Rule

October 15, 2020   2:36 amOctober 16, 2020   6:08 am
California’s Constitution, in Article IV, Section 9, provides “A section of a statute may not be amended unless the section is re-enacted as amended.” What does that mean? According to the courts, the purpose of the constitutional reenactment rule, which...
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Governor’s Executive Orders Impact State Tax Obligations

April 6, 2020   6:15 amApril 6, 2020   6:20 am
On March 30, 2020, Governor Gavin Newsom issued Executive Order N-40-20 which is intended to “provide relief to California small businesses.” This particular Executive Order (EO) has a number of provisions related to state tax laws which are intended to...
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