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13215 Penn Street, Suite 510
Whittier, California 90602-1797
SBE Proposes Amendment to Regulation 1702.5, Responsible Person Liability

SBE Proposes Amendment to Regulation 1702.5, Responsible Person Liability

By Patricia Verdugo.

The State Board of Equalization will be holding a Second Interested Parties Meeting on January 7, 2016, to discuss proposed amendments to Sales and Use Tax Regulation 1702.5, Responsible Person Liability.  In general, Regulation 1702.5 provides guidance as to when a person can be held personally liable for the unpaid liabilities of an entity under California Revenue and Taxation Code Section 6829.  The proposed amendments to the Regulation are intended to (1) clarify the definitions of "responsible person" and "willful," (2) explain the Board's burden of proof, and (3) add a rebuttable presumption of no personal liability in certain cases.  The proposed amendments are expected to be presented at the Board's March 29, 2016, Business Taxes Committee meeting.

Bewley, Lassleben & Miller, LLP has submitted comments to the Tax Policy Division with respect to the proposed amendments, and its attorneys, Joseph Vinatieri and Patricia Verdugo, will be attending the Second Interested Parties Meeting.  Below are links to BLM's submitted comments and the SBE's first and second discussion papers on the proposed amendments.

BLM Submitted Comments, December 30, 2015

Second Discussion Paper, December 18, 2015

Discussion Paper, October 9, 2015

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