A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending subdivision (b) of Section 14 of Article II thereof, by amending subdivision (l) of Section 8 of Article III thereof, by amending subdivision (b) of Section 18 of Article IV thereof, by amending subdivision (b) of Section 5 of, and by amending subdivision (f) of Section 14 of, Article V thereof, by amending subdivision (a) of Section 10 of Article VII thereof, by amending subdivision (j) of Section 3 of, by amending subdivision (g) of Section 11 of, by amending Sections 17, 18, and 19 of, by amending subdivision (h) of Section 28 of, and by adding Sections 17.5 and 17.6 to, Article XIII thereof, by amending Section 10 of Article XVI thereof, by amending the ninth paragraph of subdivision (d) of Section 22 of Article XX thereof, and by amending the heading of, and by amending Section 2 of, Article XXI thereof, relating to taxation.

The California Constitution establishes the State Board of Equalization, which includes the Controller and 4 elected members, and provides for the election, recall, and filling of vacancies of board members, and prescribes various powers and duties of the board in connection with property taxes, insurance taxes, and alcoholic beverage taxes. This measure would change the name of the board to the California Tax Commission, would expand the membership to 7 elected members commencing on the Monday after January 1 following a specified gubernatorial election, and would, commencing with the gubernatorial term immediately following that election, add an additional member appointed by the Governor. The measure would require the commission, in addition to performing the duties of the former board, to collect and administer taxes on or measured by income and to conduct administrative reviews of appeals of state tax matter assessments and determinations. The measure would authorize the commission, with the approval of 23 of the Senate, to appoint a civil executive officer, exempt from civil service and subject to removal by a specified procedure, to perform duties delegated to him or her by the commission. The measure would also make necessary conforming changes in various other constitutional provisions. This measure would become operative on the first day of the 6th calendar month that commences after the measure is approved by the voters.