California Tax Suite

Keep up-to-date on California’s state tax information with Bloomberg BNA’s California Tax Suite.




Bloomberg BNA’s Tax and Accounting Center is the most comprehensive resource for fast, efficient, and complete state tax research. Whether you conduct business in Georgia or any other state, Bloomberg BNA offers you the flexibility to choose the content and tools that work best for your organization. Purchase content for single or multiple states with our Individual State Tax Suites.


State Tax Navigators provide customizable and comprehensive California-specific analysis covering corporate income tax, individual income tax, sales and use tax, property tax, excise tax, estates, gifts, and trusts tax.

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The California Tax Suite contains several helpful tools, including Chart Builders, State Tax Development Tracker, Tax Client Letters, and advanced search options — all to simplify your tax research.


Practice Tools
  • Compare States button allows you to run quick comparisons of specific topics across all the jurisdictions in your subscription.
  • Chart Builders enable you to streamline your research with the ability to specify state tax topics and to create a custom chart that can be edited, saved, and exported to Excel.
    • 50 State Overview Chart Builder (Optional) allows you to quickly and easily create a chart to review selected state tax topics across all 50 states, plus Washington, D.C., and New York City.  
    • IRC Conformity Chart Builder enables you to understand whether states conform – or do not conform – to the Internal Revenue Code’s treatment of a particular tax topic, with the ability to cross reference to applicable statutes and state tax navigators for more informa tion.
  • State Tax Client Letters and other sample documents organized by tax type increase your productivity.
  • Advanced Search options to simplify your state tax research.
News Feeds
  • State Tax Developments Tracker keeps you updated on the latest state tax news and developments. Filter by jurisdiction, topic, type of tax, and date range to easily track the developments that are most relevant to you. The Tracker also offers a customized email alerting feature that enables you to set up your email notifications by preferred topic, jurisdiction, and/or type of tax. Coverage includes:
    • Allocation and apportionment
    • I.R.C. conformity
    • Credits and incentives
    • Exemptions
Primary Sources
  • Full text of state-specific statutes, regulations, administrative decisions, bulletins, rulings, instructions, and state Supreme Court and lower court cases.


  • California Personal Income Tax (Portfolio 1900-2nd) 
    This Portfolio discusses California's Personal Income Tax Law. Since 1987, California taxable income has been substantially the same as federal taxable income. However, due to past or continuing differences between the California and federal treatment of particular items, such as gain or loss recognized on the disposition of certain assets due to basis differences and depreciation recapture on assets placed in service before 1987, taxpayers may be required to make major adjustments to their federal taxable income for state tax purposes. The Portfolio provides an in–depth discussion of these differences and the resulting adjustments. The major additions to, and subtractions from, federal taxable income that are mandated by California law are also covered.

  • California Franchise and Corporation Income Taxes (Portfolio 1910-2nd)
    This Portfolio examines a wide range of issues dealing with the taxation of corporations in California and analyzes the distinctions between the corporate franchise and income taxes, the types of entities exempt from tax, and the problems facing commencing, restructuring, and liquidating corporations in the state. The portfolio also discusses the computation of California taxable income and its similarities to and differences from federal taxable income. In addition, the portfolio discusses the taxation of multistate businesses and the filing of unitary returns. The taxation of special entities, such as banks and financial corporations, S corporations, and cooperatives, is also discussed. Finally, the portfolio provides a detailed discussion of various tax procedures. 

  • California Property Taxes (Portfolio 1930-1st) 
    This Portfolio covers the basic concepts and procedures of property taxation in California. Under the California Constitution, all real and personal property is subject to property taxation, unless exempt under the laws of the United States or California. This portfolio explains when property is considered “taxable property” under California law. The portfolio explores the various constitutional and statutory exemptions and rebates available to property taxation. Specific exemptions covered include the agricultural exemption, charitable exemption, homeowner's exemption and the welfare exemption. Special property tax assistance rebates and property tax postponement are also reviewed. The portfolio continues by discussing California's unique situation concerning the valuation of property in light of Proposition 13. Covered are the ambiguities that result from Proposition 13 restricting property assessment to the fair market value of the property as of 1975 or to the time a change in ownership occurs. The portfolio details the variety of transfers that constitute a “change of ownership” and provides rules for exclusions from the “change of ownership” definition. Following this discussion is information concerning the various valuation methods employed by California, including a detailed review of special valuation methods used in certain situations involving historical property, mineral and geothermal properties, or properties falling under the Land Conservation Act. Further, the portfolio provides details on California's administration of property taxes; discussions include: (1) assessment of the tax, (2) the situs of the assessment, (3) the requirements of property statements, (4) applications and hearings for changed assessment, and (5) payment, leins, and collection of the tax. The portfolio finishes with a review of judicial remedies available to taxpayers.
  • California Water's-Edge Election for Unitary Reporting (Portfolio 1940-1st)
    This Portfolio covers the complex laws permitting California unitary corporate franchise and income taxpayers to elect to use a water's–edge combination reporting method. California adopted a legislative alternative to worldwide combined reporting in 1986. The legislation, first effective for income years beginning after 1987, was substantially amended in 1993 to rescind all election contracts for income years commencing after 1993. Under the amended rules, taxpayer's wishing to use the water's–edge alternative must make new elections for income years commencing in 1994 and thereafter. This Portfolio discusses both pre–1994 and current provisions where these differ because the former continue to apply to elections made for income years prior to 1994.

    This Portfolio explains who may make the election, the composition of the water's–edge group, and how the election is made. In addition, this Portfolio also explains the offset of interest expense incurred for foreign investments, intercompany eliminations, examinations of water's–edge returns, and penalties for failure to supply information or documents. Finally, planning considerations are presented to assist practitioners in determining whether to make the election and in identifying planning opportunities once the election is made.


Standards and Regulations
  • The California State Board of Equalization notified retailers of statewide compliance and outreach program visits.
  • Increased assessed property values for the third straight year.
  • Excise tax increase.
  • Sales tax tool to reduce retailer errors and consumer complaints.
  • Tax exemptions for the members of military.
  • Sales and use tax rate increase for the City of San Fernando.


Roy Crawford, III 

Mr. Crawford is Special Counsel for Heller, Ehrman, White and McAuliffe in San Francisco. He formerly was a partner in the San Francisco, California office of Brobeck, Phleger & Harrison. Mr. Crawford has served as the Chairman of the State and Local Tax Committee of the ABA Taxation Section, and as a special consultant to the City of New York in the area of taxation of banking institutions. Mr. Crawford is a co–author of 1910 T.M., California Franchise and Corporation Income Taxes, and 1920 T.M., California Sales and Use Taxes, and the author of “Reorganization and Sale of a Business,” which appears in California Taxation (Matthew Bender). He also sits on the editorial advisory boards of the Journal of State Taxation and the Journal of Bank Taxation. Mr. Crawford received his law degree from the University of Pennsylvania and his L.L.B. degree from Stanford University. 

Joanne Garvey 

Ms. Garvey received an A.B. with honors (1956) and an M.A. (1957) from the University of California, Berkeley. She received her J.D. in 1961 from Boalt Hall (University of California, Berkeley). Ms. Garvey specializes in state and local taxation. She has represented clients at all administrative levels, as well as in court and has been involved in numerous tax and business transactions, nationally and internationally, for domestic and foreign clients. Ms. Garvey has assisted in matters of tax legislation, particularly the California water's–edge legislation, and has testified at numerous legislative hearings in the State of California, as well as prepared testimony for clients at both the state and federal levels. Ms. Garvey was lead counsel for the taxpayer in Barclays Bank Ltd. v. California Franchise Tax Board, 512 U.S. 298 (1994). Ms. Garvey has also authored several amicus curiae briefs before the United States Supreme Court on issues of state taxes. She is a member of the Tax Sections of the American and California Bar Associations, the State Bar of California and the American Law Institute. Ms. Garvey was Governor of the State Bar of California from 1971 to 1974 and served as Vice President in 1973–74. She was chair of Law in a Free Society, a national civic education program, and the Governing Board of the California Continuing Education of the Bar. She served as President of the Bar Association of San Francisco in 1981. She is a Governor of the American Bar Association and the former California State Delegate to the House of Delegates of the America Bar Association and a Fellow of the American Bar Foundation. She is the first recipient of the Joanne Garvey award of the California State Bar Tax Section for lifetime achievement. She is listed in Who's Who in America and Best Lawyers of America. Ms. Garvey thanks Joan K. Irion of Heller, Ehrman, White & McAuliffe, Los Angeles, California, for her valuable assistance and contributions, as well as David Rakonitz and Richard Yee of Heller, Ehrman, White & McAuliffe, San Francisco, for their assistance.

Michael D. Herbert 

Mr. Herbert is a State and Local Tax Partner in PricewaterhouseCoopers' San Francisco office. He is a 1980 graduate of U.C. Berkeley's Haas School of Business and a 1984 graduate of the U.C.L.A. School of Law. Mr. Herbert specializes in state and local taxes, with an emphasis on multistate corporate and individual income taxes, sales and use taxes, and California property taxes. He serves as a firm-wide expert on California tax law and policy. Mr. Herbert is both an attorney and a certified public accountant. Mr. Herbert is a Past Chairman of the State and Local Tax Committee of the California State Bar Section of Taxation. He also served as a member of the Editorial Board of the Journal of California Taxation. He has co–authored the Tax Management Portfolio California Property Taxes and has written articles on instant unity, business income, withholding, technology contracts, the impact of federal planning techniques on state taxes, audit defense strategies, sales factor planning and trends, and factor distortion. Mr. Herbert has lectured extensively on state tax topics before such groups as the California Tax Policy Conference, the Georgetown University Institute on State and Local Taxation, the U.S.C. Tax Institute, the Paul J. Hartman State Tax Forum, the Tax Executives Institute, and the Committee on State Taxation. 

W. Scott Thomas 

Mr. Thomas is a partner in the San Francisco, California office of Morgan Lewis. He received an A.B. from Stanford University, a J.D. from Hastings College of Law, and an LL.M. in Taxation from Golden Gate University. He was the 1987–1988 chairman of the Tax Section of the California State Bar and has written and lectured extensively on a variety of California tax issues.

Russell Uzes 

Mr. Uzes is the Partner–in–Charge of the State & Local Practice in the Northwest U.S. for PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP, Mr. Uzes was a partner in the San Francisco, California office of Brobeck, Phleger & Harrison. He was the 1995– 1996 Chair of the State and Local Tax Committee for the California State Bar Association. Mr. Uzes is a co–author of 1910 T.M., California Franchise and Corporation Income Taxes, and 1920 T.M., California Sales and Use Taxes. Mr. Uzes received a B.A. in Economics from the University of California, Berkeley and a J.D. from the University of California, Los Angeles.