Cory

Franchise Tax Board v. Cory

Good Law
145 Cal. Rptr. 819·1978 Cal. App. LEXIS 1458·80 Cal. App. 3d 772
Court of Appeal of CaliforniaMay 9, 1978Civ. 17244California1,861 words

Opinion

Opinion

Paras, J.

I

A major purpose of the Political Reform Act of 1974 (hereinafter the Act) is that “Receipts and expenditures in election campaigns should be fully and truthfully disclosed in order that the voters may be fully informed and improper practices may be inhibited.” (Gov. Code, § 81002, subd. (a).) (See Socialist Workers etc. Committee v. Brown (1975) 53 Cal.App.3d 879 , 888 and fn. 11 [ 125 Cal.Rptr. 915 ].) To carry out this purpose, the Act provides for the Franchise Tax Board to audit the financial reports submitted by candidates for public office. (§§ 90000-90006.) It further provides for its own repeal only by vote of the people (§ 81012, subd. (b)), and for amendment by the Legislature only upon certain strict conditions as follows: “This title may be amended to further its purposes by statute, passed in each house by rollcall vote entered in the journal, two-thirds of the membership concurring and signed by the Governor, if at least 20 days prior to passage in each house the bill in its final form has been delivered to the commission for distribution to the news media and to every person who has requested the commission to send copies of such bills to him.” (§ 81012,…

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