SB 1419 Summary

• Adds Section 13945 to the Government Code authorizing the State Board of Equalization to extinguish uncollectible tax liabilities if at least 2 of 4 conditions are met

• Allows liability discharge when the amount is less than $500, the liable person has been deceased for more than 4 years with no active probate, the person has permanent financial hardship, or the liability has been unpaid for more than 30 years

• Defines "financial hardship" as inability to pay any part of the outstanding liability and inability to qualify for installment payment arrangements under Revenue and Taxation Code sections 6832 or 19008

• Requires liable persons to submit information about reasonable business and personal expenses to the State Board of Equalization for financial hardship determination

• Specifies that discharged liabilities are extinguished and released, distinguishing this from other state agency discharges that do not release persons from payment obligations