California Tax Office Named Most Improved After Overhaul

California’s creation of an independent tax appeals tribunal earned it most improved in the Council on State Taxation’s latest scorecard ranking the best and worst of state tax administration.

The state earned a B- from the group, which represents multistate corporations, moving up from a C- in 2016 and a D- in 2010.

• Transferring administrative appeals from the elected State Board of Equalization to the new Office of Tax Appeals in 2018, with written rulings on all cases, led to the grade change, according to the scorecard.
• Improvements in corporate filing requirements from the Franchise Tax Board ...