CA SB1113

Authorizes the Franchise Tax Board to file trial de novo actions in superior court within 90 days after State Board of Equalization determinations become final, for determinations issued on or after January 1, 2011.

Applies to deficiencies exceeding $100,000 for Personal Income Tax Law taxpayers or $1,000,000 for Corporation Tax Law taxpayers, covering tax, penalties, interest, additions, and fees.

Establishes rebuttable presumption that the Franchise Tax Board's notice of action is correct, with taxpayers bearing the burden of proof to challenge it.

Requires actions to be brought in the city or county where the Attorney General maintains an office nearest to the taxpayer's residence or principal place of business, or any office if taxpayer no longer resides in California.

Permits taxpayers to file motions to change venue to a location closer to their principal residence or principal place of business without opposition from the Attorney General or Franchise Tax Board counsel.