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Markdown
---
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type: "Bill"
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title: "Franchise Tax Board: Taxpayers' Rights Advocate."
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description: "The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20152016"
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identifier: "SB 540"
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citation: "California SB 540 (20152016)"
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classification: ["bill"]
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subjects: ["Franchise Tax Board: Taxpayers' Rights Advocate."]
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status: "enacted"
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primary_sponsors: ["Hertzberg"]
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version_count: 8
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action_count: 30
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vote_count: 7
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first_action: "2015-02-26"
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last_action: "2015-10-06"
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source: "openstates"
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source_identifier: "ocd-bill/c942dd0f-8c64-47b6-be8e-11d7076c50a7"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB540"
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source_hash: "45368633d4e554762ca444aa01d24dd1d5dc50cf025d78c820fca454b4716503"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 540 (20152016) — Franchise Tax Board: Taxpayers' Rights Advocate.
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The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **02/26/15 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54099INT)
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2. **04/06/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54098AMD)
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3. **04/15/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54097AMD)
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4. **07/15/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54096AMD)
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5. **09/04/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54095AMD)
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6. **10/06/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54093CHP)
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7. **SB540** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB540)
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8. **09/10/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB540&version=20150SB54094ENR)
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## Votes
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- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
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- 3rd Reading — **36–0** (pass) · upper
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- Do pass as amended and be re-referred to the Committee on [Appropriations] — **9–0** (pass) · lower
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- Do pass. To Consent Calendar. — **17–0** (pass) · lower
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- Unfinished Business SB540 Hertzberg Concurrence — **39–0** (pass) · upper
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- SB 540 Hertzberg Senate Third Reading By BROUGH — **79–0** (pass) · lower
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- Do pass — **7–0** (pass) · upper
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## Sponsors
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- Hertzberg — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2015-02-26** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2015-02-27** From printer. May be acted upon on or after March 29.
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- **2015-03-12** Referred to Com. on GOV. & F. `referral-committee`
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- **2015-03-27** Set for hearing April 15.
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- **2015-04-06** From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. `referral-committee, reading-2, amendment-passage, committee-passage, reading-1`
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- **2015-04-09** April 15 set for first hearing canceled at the request of author.
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- **2015-04-10** Set for hearing April 22.
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- **2015-04-15** From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. `referral-committee, reading-2, amendment-passage, committee-passage, reading-1`
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- **2015-04-22** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 725.) (April 22). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
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- **2015-04-24** Set for hearing May 4.
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- **2015-05-04** From committee: Do pass. (Ayes 7. Noes 0. Page 884.) (May 4). `committee-passage-favorable, committee-passage`
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- **2015-05-05** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2015-05-11** Read third time. Passed. (Ayes 36. Noes 0. Page 949.) Ordered to the Assembly. `reading-3, passage, reading-1`
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- **2015-05-11** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2015-05-22** Referred to Com. on REV. & TAX. `referral-committee`
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- **2015-06-22** June 22 set for first hearing. Placed on REV. & TAX. suspense file.
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- **2015-07-14** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2015-07-15** Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, reading-1`
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- **2015-08-19** From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 19). `committee-passage-favorable, committee-passage`
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- **2015-08-20** Read second time. Ordered to consent calendar. `reading-2, reading-1`
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- **2015-08-24** From consent calendar on motion of Assembly Member Cristina Garcia.
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- **2015-08-24** Ordered to third reading.
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- **2015-09-04** Read third time and amended. `reading-3, amendment-passage, reading-1`
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- **2015-09-04** Ordered to third reading.
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- **2015-09-08** Read third time. Passed. (Ayes 79. Noes 0. Page 2959.) Ordered to the Senate. `reading-3, passage, reading-1`
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- **2015-09-08** In Senate. Concurrence in Assembly amendments pending.
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- **2015-09-10** Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2668.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
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- **2015-09-15** Enrolled and presented to the Governor at 9:30 a.m.
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- **2015-10-06** Approved by the Governor. `executive-signature`
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- **2015-10-06** Chaptered by Secretary of State. Chapter 541, Statutes of 2015.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c942dd0f-8c64-47b6-be8e-11d7076c50a7`. Confidence: reported (aggregated from official California legislature records).
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