CA SB1507

Clarifies that the $2,300 monthly limit on the Taxpayers' Rights Advocate's authority applies only to returning moneys to taxpayers, not to releasing levies.

Applies this $2,300 return limit (adjusted annually for inflation) across multiple tax and fee laws including Sales and Use Tax, Fuel Tax, Cigarette and Tobacco Tax, Alcoholic Beverage Tax, and others.

Requires the California Department of Tax and Fee Administration to adjust the $2,300 amount annually on or before March 1 based on Consumer Price Index changes, rounded to the nearest $100 when the new amount exceeds the operative threshold by at least $100.

Updates statutory language to reflect transfer of duties from the State Board of Equalization to the California Department of Tax and Fee Administration.

Allows the Taxpayers' Rights Advocate to order return of seized property amounts if the jeopardy that justified seizure no longer exists, subject to the monthly return limits.