Chapter 1 General Government - The California Performance Review

The California Performance ReviewEndnotes1“Illegal Tax Shelters,” North County T imes (Mar ch 12, 2004).2California State Franchise T ax Board, “Summary Analysis of Amended Bill” (Sacramento, California, May 26, 2004).3State of Arizona, Department of Revenue, “T ax Amnesty Pr ogram,” http://www .taxamnesty .az.gov/ (last visited Mar ch5, 2004).4State of Arizona, Department of Revenue, “T ax Amnesty Pr ogram.”5Interview with Joann Sapolsky , revenue pr ogram administrator , State of Florida, Department of Revenue, Sacramento,California (Mar ch 5, 2004).6State of Texas, Comptr oller of Public Accounts, “Limited Government, Unlimited Opportunity ,”http://www .window .state.tx.us/etexas2003/gg28.html (last visited Mar ch 4, 2004).7Interview with Billy Hamilton, deputy comptr oller of public accounts, State of T exas, Sacramento, California(April 28, 2004).8New York State Department of T axation and Finance, “T ax Amnesty , Review of New Y ork State’ s 2002–2003 Amnestyprogram” (Albany , New Y ork, Mar ch 2004).9Federation of T ax Administrators, “State T ax Amnesty Pr ograms, November 22, 1982 – Pr esent,”http://www .taxadmin.or g\fta\rate\amnesty1.html (last visited Mar ch 8, 2004).10Harper, Evan, “T ax Amnesty Brings State a W indfall,” Los Angeles T imes, April 23, 2004.11Gerald Goldber g, executive officer , California State Franchise T ax Board, “T ax Administration and Enfor cementAssembly Budget Oversight Meeting,” Sacramento, California, April 22, 2004 (pr esentation).12California State Franchise T ax Board, “Summary Analysis of Amended Bill” (Sacramento, California, May 26, 2004),p. 4.13Meeting with California State Franchise T ax Board staff, Sacramento, California (May 3, 2004).14California State Franchise T ax Board, “Summary Analysis of Amended Bill” (Sacramento, California, May 26, 2004),p. 4.15Assembly Revenue and T axation Committee, “Bill Analysis, AB 2203” (Sacramento, California, May 26, 2004), p. 5.16E-mail fr om Bill Benson, California State Board of Equalization, to California Performance Review , Sacramento,California (June 3, 2004).17E-mail fr om Jean Shiomoto, California Department of Motor V ehicles (DMV) contr oller, to California PerformanceReview, Sacramento, California (May 20, 2004).18Meeting with Ken Miyao; Jean Shiomoto; Rudy Modelo, DMV branch chief; Jeff Manzer , DMV assistant contr oller;Ruth Davenport, DMV Revenue; Richard W right, DMV manager , Registration Automation Development andBill Davidson, DMV r esearch analyst; Sacramento, California (May 20, 2004).19New York State Department of T axation and Finance, “T ax Amnesty , Review of New Y ork State’ s 2002–2003Amnesty pr ogram.”A Government for the People for a Change 11