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California Tax Law


Legal Encyclopedias & Law Summaries
Practice Manuals
Forms
Statutes & Regulations
Websites & Community Resources

1. LEGAL ENCYCLOPEDIAS & LAW SUMMARIES 

Cal. Jur. 3d  KFC 80 .C35 Volume 38, Income Taxes
This volume provides a general discussion of California state laws imposed on personal income and covers topics including the state's taxing authority, particular rules for special classes of taxpayers, and payment of taxes. It also provides citations to the California state constitution, California state codes, and case decisions.
Electronic Access: On the law library computers, using Westlaw.

Witkin's Summary of California Law, 10th Edition KFC 80 .W5 Volume 9, Taxation
This volume provides a detailed discussion of various California state tax laws, including personal income taxes, corporate taxes, sales taxes, and vehicle taxes. Also includes a review of significant state and federal tax case decisions.
Electronic Access: On the law library computers, using Westlaw.

2. PRACTICE GUIDES

Business Taxes Law Guide KFC 912 .B8 E7
This four-volume loose leaf set, published by the state Board of Equalization (BOE), features selected portions of the California Revenue and Taxation Code, accompanied by BOE rules, case annotations, and practice tips for board hearings. If relevant, provisions from other code titles, e.g. the Government Code, are included.
Electronic Access: On the California Board of Equalization Website at: http://boe.ca.gov/lawguides/business/current/btlg/business-taxes-law-guide.html

California Estate and Gift Tax Planning: Forms and Practice Manual KFC 894 .T46
This manual provides an in-depth analysis of the estate tax consequences of both simple and sophisticated estate planning strategies, including explanations of the Unified Gift & Transfer Tax System, Generation-Skipping Transfer Tax, formula clauses for the Estate Tax Marital Deduction, Q DOTS, Disclaimers, and uses of various types of Irrevocable Trusts.
[Includes FORMS in the book and on an accompanying CD] 

California Income Tax Manual KFC 870 .C354
CCH's California Income Tax Manual is a comprehensive, single-source guide to income taxes for individuals, businesses, and estates and trusts in California.

California Payroll Guide KFC 870 .3 L36Covers California laws, regulations, and policies affecting payroll professionals.  Includes numerous forms.  

California Sales and Use Tax Answer Book KFC 899 .N54
The California Sales and Use Tax Answer Book provides coverage of topics such as sales and use tax, taxable persons and transactions, and constitutional issues. Helpful features include numerous case summaries, an analysis of significant statutory interpretations, and extensive citations to primary law.

California Tax Handbook  KFC 860 .A15 C35
The California Tax Handbook is a comprehensive, one volume guide to California tax law.  It covers and explains every tax the state of California levies and includes an overview of the previous year's major legislative changes.

CCH California State Tax Reporter  KFC 860 .A6 C3
This title provides a detailed explanation of California tax laws with references to legislation, regulations, cases, and administrative rulings. It is organized by tax type.

Guidebook to California Taxes KFC 860 .Z9 G8
This title, published annually, gives a general picture of the taxes imposed by the state of California and the general property tax levied by local governments. The emphasis is on the law applicable to the filing of income tax returns in 2012 for the 2011 tax year.

Practical Guide to California Taxes: The Impact of Economic Crisis KFC  860 .W75
The Practical Guide provides an in-depth examination of changes in state legislation that have taken or will take place in response to the current economic climate. 

Property Taxes Law Guide KFC 880 .A25 P7
This three-volume loose leaf set, published by the state Board of Equalization (BOE), features selected portions of the California Revenue and Taxation Code, accompanied by BOE rules, case annotations, and practice tips for board hearings. If relevant, provisions from other code titles, e.g. the Government Code, are included.
Electronic Access: On the California Board of Equalization Website at: http://boe.ca.gov/lawguides/property/current/ptlg/property-taxes-law-guide.html

Taxing California Property KFC 880 .T39
This title examines each step of the assessment process, presenting a complete analysis of the issues in addition to practice tips, checklists, charts, maps, deadlines, and forms. Also includes a comprehensive analysis of Proposition 13, otherwise known as the Jarvis-Gann initiative.
Electronic Access: On the law library computers, using Westlaw.

3. FORMS

All California state tax forms are available free on the California Franchise Tax Board web site located at http://www.ftb.ca.gov.

West's California Code Forms, with Practice Commentaries: Revenue and Taxation Code KFC 30 .W482 R48
Provides copies of blank and completed California state tax forms, including instructions for completing the tax forms and practice commentary. Also includes sample formats for pleadings to file in tax dispute actions.  

4. STATUTES & REGULATIONS

Barclay's Official Code of California Regulations KFC 35 .A23
Title 18: Public Revenues.  
Electronic Access: provided by the California Office of Administrative Law at: http://www.calregs.com.

California Income Tax Laws and Regulations, Annotated KFC 870 .A29 C345
This volume includes the full text of the Personal Income Tax, Corporation Tax, and Earned Income Tax divisions of the California Revenue and Taxation Code, with their corresponding regulations. Annotations include rulings, court decisions, and decisions of the Board of Equalization. 

Deering's Revenue and Taxation Code, Annotated KFC 30.5 D4 R4

West's Annotated California Codes, Revenue and Taxation KFC 30. W 48 R49
Electronic Access:  On the law library computers, using Westlaw.

5. WEBSITES & COMMUNITY RESOURCES

California Franchise Tax Board
http://www.ftb.ca.gov
This website provides information on California state taxes for individuals, including all California state tax forms and publications, answers to frequently asked tax questions, and links to other helpful tax information and assistance web sites.

California Tax Service Center
http://www.taxes.ca.gov/
This website provides resources for individual taxpayers or small business owners and contact information for state and federal tax agencies. 

updated 1/9/2012 kb