Garg v. People Ex Rel. State Bd. of Equalization

Opinion

CROSKEY, J.

In this case of first impression, we hold that litigation expenses awarded to a taxpayer under Revenue and Taxation Code section 7156 1 are not subject to an offset by the state under Government Code sections 12419.4 2 and 12419.5 3 against taxes owed, or claimed to be owed, by the taxpayer. We conclude that a contrary rule would effectively nullify section 7156 and would thereby undermine an important mechanism for the enforcement of the citizen protections created by the Harris-Katz California Taxpayers’ Bill of Rights. (§ 7080 et seq.; hereafter the Taxpayers’ Bill of…