Charles Moll, III

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Charles (Chuck) Moll focuses his practice on state and local tax (SALT), primarily concentrating on the resolution of tax controversies. He regularly appears before the various California tax authorities—including the State Board of Equalization, the California Franchise Tax Board, the California Department of Tax and Fee Administration, and the Office of Tax Appeals—as well as local authorities such as assessors and assessment appeals boards. He has litigated at all levels of California’s courts, the US Tax Court, and the US Supreme Court. Read Charles Moll's full bio.

Is California Picking the Pockets of Other States?


By , , and on Oct 21, 2022
Posted In California, Local Tax, Nationwide Importance, Sales Tax, Transaction Taxes

In Matter of Body Wise International LLC (OTA Case No. 19125567; 2022 – OTA – 340P), a California-based retailer collected amounts designated as “tax” related to jurisdictions where it was not registered to collect tax. The California Office of Tax Appeals (OTA) held that the retailer must remit those amounts to California, even though the...

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More than Tax Compliance: California Legislation Requires Marketplace Facilitators to Track “High-Volume” Seller Information


By , and on Oct 7, 2022
Posted In California, Local Tax, Sales Tax, Transaction Taxes

The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect and maintain specified contact and financial information related to its “high-volume third-party sellers.” The legislation is intended to “provide greater tools for law enforcement...

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CDTFA Proposes Significant Revisions to Chapters 4 and 13 of the Sales Tax Audit Manual


By , , and on Feb 10, 2022
Posted In Audits, California, Local Tax, Nationwide Importance, Sales Tax

On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,” and Chapter 4, “General Audit.” Prior to the IPM, the CDTFA released a lengthy discussion paper outlining the extensive proposed changes to...

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Governor Newsom Announces New Relief for Remitting California Sales Tax


By , , and on Dec 1, 2020
Posted In California, Interest and Penalties, Nationwide Importance, Sales Tax

On Monday, November 30, 2020, Governor Gavin Newsom announced that California will provide temporary tax relief for eligible businesses impacted by restrictions imposed to control the COVID-19 pandemic. The announcement indicates that the Governor will direct the California Department of Tax and Fee Administration (CDTFA) to: Provide an automatic three-month extension for taxpayers filing less...

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Alert: California False Claims Expansion Bill Advances to the Senate


By , , and on Jun 16, 2020
Posted In California, False Claims Act, Illinois, Interest and Penalties, Nationwide Importance, New York, Procedure

Like the days of the Old West, last week a masked gang held up local businesses demanding their wallets. Unlike the days of the Old West, this was not the hole-in-the-wall gang, but the California State Assembly who, on June 10, 2020, approved AB 2570, a bill that authorizes tax-based false claims actions. If passed, AB...

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False Claims Never Die in California


By , , , and on Jun 4, 2020
Posted In California, False Claims Act, Illinois

Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits. The bill is now on the Assembly floor for consideration and faces a June 19 house-of-origin deadline for passage. The bill is similar to a bill that failed to pass last...

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Taxes, Like Temperatures, Going Up: California COVID-19 Budget “Revenue Solutions”


By and on May 15, 2020
Posted In California, Franchise Tax, Income Tax, Local Tax, Sales Tax

Yesterday Governor Gavin Newsom turned to a familiar gambit from California’s playbook to help tackle the budgetary hole wrought by COVID-19. In January, the Governor proposed his budget for the 2020-2021 fiscal year, which projected a $5.6 billion surplus. Indeed, revenues through March are reported as having run $1.35 billion above projections. But, as the...

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False Claims Bill Advances in California – Taxpayers Beware!


By , , and on May 12, 2020
Posted In California, False Claims Act, Illinois

California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote. The bill, AB 2570, is sponsored by the committee’s chair, Assemblymember Mark Stone (D), and has strong backing from Attorney General Xavier Becerra. It now goes to...

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Alert: California False Claims Expansion Bill Preparing to Advance


By , and on May 8, 2020
Posted In California, False Claims Act, Illinois, Nationwide Importance

The revived False Claims expansion bill in California, A.B. 2570, is on the agenda to be heard by the Assembly Judiciary Committee on May 11 at 10:00 am PDT. The proposal would authorize tax-based false claims actions, allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—an abusive practice that is prohibited under current law...

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Governor Newsom Signs Executive Order Providing Last Minute Property Tax Relief


By , , and on May 7, 2020
Posted In California, Property Tax

On Tuesday we authored a blog post commending San Francisco County Assessor Carmen Chu for moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year. We noted that California statutory authority provides that if the property tax filing deadline falls on a date when the county...

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