Potestas supersunt est potestas necandi.  Vectigal est vitalis vita civilizationis.

The power to tax is the power to kill.  Tax is the lifeline of civilization.

California’s state and local taxes are among the most complex taxes in the United States of America.  The law is constantly changing.  Laws that seem easy to read have been interpreted by taxing authorities and courts in ways that are not always intuitive.  But, at least in theory, with the proper resources, California tax is something that everyone can learn to understand.  Perhaps AI will one day make it all easier to understand, but until then it is our responsibility to do our best to understand, comply, and actively participate in changes that might be needed.

The following California tax authorities are referenced here:

• Documentary Transfer Tax
• Property Tax
  • Proposition 8 Declines in Value
  • Proposition 13
  • Proposition 19
    • Base year value transfers
    • Parent-child transfers
• Sales and Use Tax