In 1979, AB 1111 (McCarthy, Chapter 567) was enacted to establish an Office of Administrative Law charged with promoting regulatory reform on the part of California\u27s state agencies. The end of the second year of existence of the Office of Administrative Law (OAL) signals an appropriate time for the Assembly Revenue and Taxation Committee to review the impact of OAL and its regulatory reform activities on California\u27s two major tax agencies and the taxpayers they serve. This briefing booklet reproduces OAL\u27s 1981-82 Annual Report, and includes short analyses by the staff of the Board of Equalization and the Franchise Tax Board addressing OAL\u27s impact on those tax agencies