California Thomas Lomax Taxpayers' Protection Act (2010)
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will not appear on a ballot
Thomas Lomax filed a letter with the California Attorney General's office on February 3, 2010 requesting a ballot title. A ballot title and summary were provided on March 29, 2010 with a circulation deadline of August 26, 2010.
Ballot title: Restricts State's Ability to Collect Unpaid Personal Income Tax. Initiative Statute.
Official summary: Limits Franchise Tax Board's authority to impose liens, seize property, or impose fines or interest to recover unpaid personal income taxes. Requires Board to accept installment payments that do not exceed the specified threshold. Creates tax deduction for court-ordered child support, but not parental support that is not court-ordered. Imposes procedural requirements to resolve disputes between taxpayers and Board. Requires Board to simplify tax rules. Allows taxpayers to request that a court, public commission, consumer group, or the media determine the appropriateness of the Board's action against the taxpayer.
Estimated fiscal impact: Reductions in state revenue from administrative changes and the new deduction for child support payments in the low hundreds of millions of dollars annually. Annual tax administration costs likely in excess of $10 million.
Path to the ballot
- See also: California signature requirements
433,971 signatures are required for qualification purposes.