HomeMy WebLinkAboutMINUTES - 06261990 - 1.3 (2) 1-®3®
TO: BOARD OF SUPERVISORS ��:s--_-L-- o
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FROM: ::' Costa
Phil Batchelor, County Administrator s
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DATE: June 19 , 1990 °os;q cei N y
SUBJECT: LEGISLATION: SB 2735 (Calderon)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECONPEENDATION
Indicate that the Board of Supervisors continues to SUPPORT SB
2735 by Senator Calderon which would require the Franchise Tax
Board to require submission of a copy of the federal information
return relating to cash received in trade or business if such a
return was required under federal law. Requires that the
Attorney General be furnished a copy of the federal information
return upon issuance of a court order to this effect and would
authorize the Attorney General to make a return available to a
district attorney upon written request and subject to regulations
adopted by the Attorney General. The bill specifies that the
return or information can be available only for certain purposes.
BACKGROUND:
On May 15 , 1990 the Board of Supervisors voted to support SB 2735
by Senator McCorquodale. On June 5, 1990 the Board of
Supervisors indicated its continuing support of the bill as
amended May 7, 1990. On June 12, 1990 the Board of Supervisors
voted to continue its support of SB 2735 as amended on May 16,
1990. On May 30, 1990 the bill was again amended.
Existing law authorizes the Franchise Tax Board to require a
taxpayer to file a copy with the Board of the federal information
return relating to cash received in a trade or business.
I
CONTINUED ON ATTACHMENT:Yes YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S): Mw"
ACTION OF BOARD ON June 26., 1990 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
J
CC: ATTESTED UN 2 6 1990
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
Please see Page 2.
M382 (10/88) BY DEPUTY
SB 2735 requires the Franchise Tax Board to require the
submission of a copy of this return if it' s submission was
required by federal law. The bill also requires that the
Attorney General be furnished a copy of the federal information
return relating to cash received in a trade or business upon
issuance of a court order, following a showing to a court that
there is an articulable suspicion that an individual or entity
has violated state law, and would authorize the Attorney General
to make a return available to a district attorney upon written
request and subject to regulations adopted by the Attorney
General. The bill specifies that the return or information can
be available only for certain purposes.
Since SB 2735 makes information available to a district attorney
which can be helpful in determining whether money laundering
activities are being undertaken, it appears to be consistent with
the Board of Supervisors ' war on drugs. Therefore, it is
recommended that the Board of Supervisors indicate its continued
support for SB 2735.
SB 2735 passed the Senate Judiciary Committee on May 22, 1990 by
a vote of 8: 0. The bill passed the Senate Appropriations
Committee on June 7, 1990 by a vote of 11: 0 and is currently on
the Special Consent Calendar on the Senate Floor.
cc: Senator Calderon
County Administrator
District Attorney
Sheriff-Coroner
Public Defender
County Probation Officer
Health Services Director
Drug Program Administrator
Chair, Drug Abuse Advisory Board
Les Spahnn, SRJ. Jackson, Barish & Associates