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Section 329 Of Article 1. Employment Development Department From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 2. >> Article 1.
329
. (a) The director, or his or her designee, shall serve as
Chairperson of the Joint Enforcement Strike Force on the Underground
Economy provided for in Executive Order W-66-93. The strike force
shall include, but not be limited to, representatives of the
Employment Development Department, the Department of Consumer
Affairs, the Department of Industrial Relations, the Department of
Insurance, and the Office of Criminal Justice Planning. Other
agencies that are not part of the administration, such as the
Franchise Tax Board, the State Board of Equalization, and the
Department of Justice, are encouraged to participate in the strike
force.
(b) The strike force shall have the following duties:
(1) To facilitate and encourage the development and sharing of information by the participating agencies necessary to combat the underground economy.
(2) To improve the coordination of activities among the participating agencies.
(3) To develop methods to pool, focus, and target the enforcement resources of the participating agencies in order to deter tax evasion and maximize recoveries from blatant tax evaders and violators of cash-pay reporting laws.
(4) To reduce enforcement costs wherever possible by eliminating duplicative audits and investigations.
(c) In addition, the strike force shall be empowered to:
(1) Form joint enforcement teams when appropriate to utilize the collective investigative and enforcement capabilities of the participating members.
(2) Establish committees and rules of procedure to carry out the activities of the strike force.
(3) To solicit the cooperation and participation of district attorneys and other state and local agencies in carrying out the objectives of the strike force.
(4) Establish procedures for soliciting referrals from the public, including, but not limited to, an advertised telephone hotline.
(5) Develop procedures for improved information sharing among the participating agencies, such as shared automated information database systems, the use of a common business identification number, and a centralized debt collection system.
(6) Develop procedures to permit the participating agencies to use more efficient and effective civil sanctions in lieu of criminal actions wherever possible.
(7) Evaluate, based on its activities, the need for any statutory change to do any of the following:
(A) Eliminate barriers to interagency information sharing.
(B) Improve the ability of the participating agencies to audit, investigate, and prosecute tax and cash-pay violations.
(C) Deter violations and improve voluntary compliance.
(D) Eliminate duplication and improve cooperation among the participating agencies.
(E) Establish shareable information databases.
(F) Establish a common business identification number for use by participating agencies.
(G) Establish centralized, automated debt collection services for the participating agencies.
(H) Strengthen civil penalty procedures to allow the strike force to emphasize civil rather than criminal penalties wherever possible.
(d) The strike force shall report to the Governor and the Legislature annually during the period of its existence, by June 30, of each year, regarding its activities. The report shall include, but not be limited to, all of the following:
(1) The number of cases of blatant violations and noncompliance with tax and cash-pay laws identified, audited, investigated, or prosecuted through civil action or referred for criminal prosecution.
(2) Actions taken by the strike force to publicize its activities.
(3) Efforts made by the strike force to establish an advertised telephone hotline for receiving referrals from the public.
(4) Procedures for improving information sharing among the agencies represented on the strike force.
(5) Steps taken by the strike force to improve cooperation among participating agencies, reduce duplication of effort, and improve voluntary compliance.
(6) Recommendations for any statutory changes needed to accomplish the goals described in paragraph (7) of subdivision (c).
(b) The strike force shall have the following duties:
(1) To facilitate and encourage the development and sharing of information by the participating agencies necessary to combat the underground economy.
(2) To improve the coordination of activities among the participating agencies.
(3) To develop methods to pool, focus, and target the enforcement resources of the participating agencies in order to deter tax evasion and maximize recoveries from blatant tax evaders and violators of cash-pay reporting laws.
(4) To reduce enforcement costs wherever possible by eliminating duplicative audits and investigations.
(c) In addition, the strike force shall be empowered to:
(1) Form joint enforcement teams when appropriate to utilize the collective investigative and enforcement capabilities of the participating members.
(2) Establish committees and rules of procedure to carry out the activities of the strike force.
(3) To solicit the cooperation and participation of district attorneys and other state and local agencies in carrying out the objectives of the strike force.
(4) Establish procedures for soliciting referrals from the public, including, but not limited to, an advertised telephone hotline.
(5) Develop procedures for improved information sharing among the participating agencies, such as shared automated information database systems, the use of a common business identification number, and a centralized debt collection system.
(6) Develop procedures to permit the participating agencies to use more efficient and effective civil sanctions in lieu of criminal actions wherever possible.
(7) Evaluate, based on its activities, the need for any statutory change to do any of the following:
(A) Eliminate barriers to interagency information sharing.
(B) Improve the ability of the participating agencies to audit, investigate, and prosecute tax and cash-pay violations.
(C) Deter violations and improve voluntary compliance.
(D) Eliminate duplication and improve cooperation among the participating agencies.
(E) Establish shareable information databases.
(F) Establish a common business identification number for use by participating agencies.
(G) Establish centralized, automated debt collection services for the participating agencies.
(H) Strengthen civil penalty procedures to allow the strike force to emphasize civil rather than criminal penalties wherever possible.
(d) The strike force shall report to the Governor and the Legislature annually during the period of its existence, by June 30, of each year, regarding its activities. The report shall include, but not be limited to, all of the following:
(1) The number of cases of blatant violations and noncompliance with tax and cash-pay laws identified, audited, investigated, or prosecuted through civil action or referred for criminal prosecution.
(2) Actions taken by the strike force to publicize its activities.
(3) Efforts made by the strike force to establish an advertised telephone hotline for receiving referrals from the public.
(4) Procedures for improving information sharing among the agencies represented on the strike force.
(5) Steps taken by the strike force to improve cooperation among participating agencies, reduce duplication of effort, and improve voluntary compliance.
(6) Recommendations for any statutory changes needed to accomplish the goals described in paragraph (7) of subdivision (c).
