AB 1559: State Board of Equalization: returns and payment: extension: disaster.
- Session Year: 2015-2016
- House: Assembly
- Latest Version Date: 2016-09-09
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a disaster, as defined, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a disaster, as defined, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a natural disaster, as defined, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a natural or economic disaster, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a natural or economic disaster, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the State Board of Equalization for good cause to extend the time, not to exceed one month, for a taxpayer, and to extend the time for more than one month for specified persons if a budget for the state has not been adopted by a specified date, to submit any return or pay any amount required to be paid under provisions of the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, under specified conditions.
This bill would authorize the board, in the case of a disaster, to allow an extension for up to 3 months under the same conditions as the extension for good cause.
This bill would declare that it is to take effect immediately as an urgency statute.
(a)(1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(A)A budget for the state has not been adopted by July 1.
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(3)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time, provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.(a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order to timely provide essential relief to those persons who have suffered damage or loss as a result of forest fires or other natural disasters or similar public calamity that occurred in 2016, it is necessary that this act take effect immediately.
(a)(1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(A)A budget for the state has not been adopted by July 1.
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(3)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time, provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.(a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order to timely provide essential relief to those persons who have suffered damage or loss as a result of forest fires or other natural disasters or similar public calamity that occurred in 2016, it is necessary that this act take effect immediately.
(a)(1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(A)A budget for the state has not been adopted by July 1.
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(3)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time, provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.(a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)(1)In the case of a natural disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)For purposes of this section, disaster means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order to timely provide essential relief to those persons who have suffered damage or loss as a result of forest fires or other natural disasters or similar public calamity that occurred in 2016, it is necessary that this act take effect immediately.
(a)(1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(A)A budget for the state has not been adopted by July 1.
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time; provided, time, provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.(a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order for the State Board of Equalization to meet urgent administrative needs, it is necessary that this act take effect immediately.
(a)(1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(A)A budget for the state has not been adopted by July 1.
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time; provided, a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.(a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.(a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)Except as provided in subdivision (b), the board for a good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.(a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.(a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a natural or economic disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order for the State Board of Equalization to meet urgent administrative needs, it is necessary that this act take effect immediately.
(a)The (1)Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(b)(1)The board may grant an extension for more than one month if both of the following conditions occur:
(1)
(A)A budget for the state has not been adopted by July 1.
(2)
(B)The person requesting the extension is a creditor of the state who has not been paid because of the states failure to timely adopt a budget.
Any
(2)Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later.
Any
(3)Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment.
(c)(1)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 2.Section 7656 of the Revenue and Taxation Code is amended to read:7656.The (a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 3.Section 8754 of the Revenue and Taxation Code is amended to read:8754.The (a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time; provided, a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 4.Section 30185 of the Revenue and Taxation Code is amended to read:30185.(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment.
SEC. 5.Section 32253 of the Revenue and Taxation Code is amended to read:32253.The (a)Except as provided in subdivision (b), board for good cause may extend for not to exceed one month the time for making any report or paying any tax. Any
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(c)Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment.
SEC. 6.Section 38405 of the Revenue and Taxation Code is amended to read:38405.The (a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax would have been due without the extension until the date of payment.
SEC. 7.Section 40065 of the Revenue and Taxation Code is amended to read:40065.The (a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge would have been due without the extension of the date of payment.
SEC. 8.Section 41054 of the Revenue and Taxation Code is amended to read:41054.The (a)Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
SEC. 9.Section 43154 of the Revenue and Taxation Code is amended to read:43154.The (a)Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
SEC. 10.Section 45152 of the Revenue and Taxation Code is amended to read:45152.(a)The Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(b)
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 11.Section 46153 of the Revenue and Taxation Code is amended to read:46153.(a)The Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(b)
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 12.Section 50111 of the Revenue and Taxation Code is amended to read:50111.(a)The Except as provided in subdivision (b), the board for a good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(b)
(c)Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment.
SEC. 13.Section 55041 of the Revenue and Taxation Code is amended to read:55041.The (a)Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.
SEC. 14.Section 60208 of the Revenue and Taxation Code is amended to read:60208.The (a)Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b)In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
Any
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
SEC. 15.This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order for the Board of Equalization to meet urgent administrative needs, it is necessary that this act take effect immediately.
|
Date
|
Status
|
|---|---|
| Aug 16, 2016 | In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 18 pursuant to Assembly Rule 77. |
| Jun 21, 2016 | Read second time and amended. Re-referred to Com. on APPR. |
| Aug 1, 2016 | From committee: Be placed on second reading file pursuant to Senate Rule 28.8. |
| Aug 2, 2016 | Read second time. Ordered to third reading. |
| Aug 8, 2016 | Read third time and amended. Ordered to second reading. |
| Aug 9, 2016 | Read second time. Ordered to third reading. |
| Aug 15, 2016 | Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. |
| Aug 15, 2016 | Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 4979.). |
| Aug 15, 2016 | Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 38. Noes 0.). |
| Jun 21, 2016 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR. |
| Aug 18, 2016 | Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. |
| Aug 23, 2016 | From committee: That the Senate amendments be concurred in. (Ayes 9. Noes 0.) (August 23). |
| Aug 24, 2016 | Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 6220.). |
| Aug 24, 2016 | Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. |
| Aug 31, 2016 | Enrolled and presented to the Governor at 4 p.m. |
| Sep 9, 2016 | Approved by the Governor. |
| Sep 9, 2016 | Chaptered by Secretary of State - Chapter 257, Statutes of 2016. |
| Jan 4, 2016 | Read first time. To print. |
| Jun 20, 2016 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 15). Re-referred to Com. on APPR. |
| Jun 20, 2016 | From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 15). |
| May 12, 2016 | Referred to Com. on GOV. & F. |
| May 5, 2016 | Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 4684.). |
| May 5, 2016 | Read third time. Urgency clause adopted. Passed. Ordered to the Senate. |
| May 5, 2016 | In Senate. Read first time. To Com. on RLS. for assignment. |
| Apr 28, 2016 | Read second time. Ordered to Consent Calendar. |
| Apr 27, 2016 | From committee: Do pass. To Consent Calendar. (Ayes 19. Noes 0.) (April 27). |
| Apr 14, 2016 | Re-referred to Com. on APPR. |
| Apr 13, 2016 | Read second time and amended. |
| Apr 12, 2016 | From committee: Amend, and do pass as amended and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) (April 11). |
| Apr 4, 2016 | In committee: Set, first hearing. Hearing canceled at the request of author. |
| Mar 10, 2016 | In committee: Hearing postponed by committee. |
| Feb 1, 2016 | Referred to Com. on REV. & TAX. |
| Jan 5, 2016 | From printer. May be heard in committee February 4. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Aug 24, 2016 | AB 1559 DODD Concurrence - Urgency Added | Assembly Floor |
Passed |
|
| Aug 23, 2016 | With recommendation: That Senate amendments be concurred in. | Assembly Standing Committee on Revenue and Taxation |
Passed |
|
| Aug 15, 2016 | Assembly 3rd Reading AB1559 Dodd By Fuller Urgency Clause | Senate Floor |
Passed |
|
| Jun 15, 2016 | Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] | Senate Standing Committee on Governance and Finance |
Passed |
|
| May 5, 2016 | AB 1559 DODD Consent Calendar Second Day Regular Session | Assembly Floor |
Passed |
|
| Apr 27, 2016 | Do pass. To Consent Calendar. | Assembly Standing Committee on Appropriations |
Passed |
|
| Apr 11, 2016 | Do pass as amended, and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar | Assembly Standing Committee on Revenue and Taxation |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
|
Organization
|
Position
|
Date
|
|---|---|---|
| Board of Equalization Member Fiona Ma | ** Support | Aug 15, 2016 |
| Board of Equalization Member George Runner | ** Support | Aug 15, 2016 |
| California Asian Pacific Chamber Of Commerce | ** Support | Aug 15, 2016 |
| California Society Of Enrolled Agents | ** Support | Aug 15, 2016 |
| Castro Valley | ** Support | Aug 15, 2016 |
| City of Lakeport | ** Support | Aug 15, 2016 |
| Eden Area Chamber of Commerce | ** Support | Aug 15, 2016 |
| Kern County Board of Supervisors | ** Support | Aug 15, 2016 |
| Lake County Board of Supervisors | ** Support | Aug 15, 2016 |
| Middletown Area Merchants Association | ** Support | Aug 15, 2016 |
| Midtown Area Merchants Association | ** Support | Aug 15, 2016 |
| Sonoma County Board of Supervisors | ** Support | Aug 15, 2016 |
| State Board of Equalization | ** Support | Aug 15, 2016 |
| State Board of Equalization Member Fiona Ma | ** Support | Aug 15, 2016 |
| Yolo County | ** Support | Aug 15, 2016 |
| Yolo County Board of Supervisors | ** Support | Aug 15, 2016 |
CONCURRENCE IN SENATE AMENDMENTS
CSA2 Bill Id:AB 1559
Author:(Dodd)
As Amended Ver:August 8, 2016
2/3 vote. Urgency
ASSEMBLY: | 79-0 | (May 5, 2016) | SENATE: | 38-0 | (August 15, 2016) |
COMMITTEE VOTE: | 9-0 | (August 23, 2016) | RECOMMENDATION: | concur |
(Rev. & Tax)
Original Committee Reference: REV. & TAX.
SUMMARY: Authorizes the State Board of Equalization (BOE), in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months.
The Senate amendments:
- Delete the provisions allowing an extension for economic disasters.
- Remove the references to "natural" disasters and instead specifically define a "disaster" as a fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
- Add coauthors.
EXISTING LAW:
- Authorizes the BOE for good cause to extend the time, not to exceed one month, for a taxpayer to submit any return or pay any amount required to be paid, as specified. The extension may be granted at any time provided a request therefor is filed with the BOE within or prior to the period for which the extension may be granted.
- Requires any person granted extension relief to pay, in addition to the underlying tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension until the date of actual payment.
- Provides similar authority under the following BOE-administered laws:
- The Sales and Use Tax (SUT) Law;
- The Motor Vehicle Fuel Tax Law;
- The Use Fuel Tax Law;
- The Cigarette and Tobacco Products Tax Law;
- The Alcoholic Beverage Tax Law;
- The Timber Yield Tax Law;
- The Energy Resources Surcharge Law;
- The Emergency Telephone Users Surcharge Act;
- The Hazardous Substances Tax Law;
- The Integrated Waste Management Fee Law;
- The Oil Spill Response, Prevention, and Administration Fees Law;
- The Underground Storage Tank Maintenance Fee Law;
- The Fee Collection Procedures Law; and,
- The Diesel Fuel Tax Law.
- Authorizes, in the case of a disaster, specified interest relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
- Authorizes specified penalty relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
- Authorizes the Governor to proclaim a state of emergency under specified circumstances. Specifically, the Governor is empowered to proclaim a state of emergency upon the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state, as specified.
AS PASSED BY THE ASSEMBLY, this bill:
- Authorized the BOE, in the case of a natural or economic disaster, to extend the time for making any report or return or paying any tax for a period of up to three months.
- Provided that the extension may be granted at any time provided a request therefor is filed with the BOE within or before the period for which the extension may be granted.
- Required any person granted a disaster extension to pay, in addition to the tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension to the date of actual payment.
- Took immediate effect as an urgency measure.
FISCAL EFFECT: Unknown
COMMENTS:
- The author has provided the following statement in support of this bill:
Under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins[.]
This bill is an urgency bill, which revises current law by changing the one month deferral for paying of specified fees and taxes per filing period, to three months per filing period in the case of a [...] disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.
- Committee Staff Comments
- A general overview of current law: Under the SUT Law, taxpayers must file a SUT return on or before the last day of the month following the end of the reporting period. Businesses that are late in paying their tax obligations must pay a 10% penalty, plus interest on the unpaid tax from the tax due date to the date of payment. One-month's interest is due for each month or fraction of a month that payment is late. Similar statutory regimes govern the other BOE-administered tax and fee programs.
- The BOE's existing one-month extension authority: Existing law allows the BOE for good cause to extend for up to one month the time for making any return or paying the tax due. Such an extension may be granted at any time provided the request is filed with the BOE within or prior to the period for which the extension may be granted. An extension provides the taxpayer additional time to file a return and pay the tax, and relieves the person of any late payment penalty. The law, however, continues to impose interest from the due date until the payment date, except in the case of a disaster.
- The BOE's existing authority to grant interest and penalty relief in specified circumstances: Existing law authorizes, in the case of a disaster, interest relief for late payments. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, a taxpayer may be relieved of interest. Taxpayers seeking interest relief, however, must file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
Likewise, existing law authorizes taxpayers (including those impacted by a disaster) to seek penalty relief. Again, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Taxpayers seeking penalty relief must also file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
- What would this bill do? This bill would authorize the BOE, in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. This bill was introduced in the wake of the Butte and Valley Fires, which devastated portions of northern California in September 2015.
- Looking forward: The author notes that this bill is part of a broader effort to support Lake County and the victims of the Valley Fire. It should be noted however that, given its prospective application, this bill is likely to afford relief to victims of future disasters in California. Specifically, the Valley Fire occurred in September 2015, or the third quarter of 2015 for SUT purposes. Thus, SUT returns for that period were due on October 31, 2015 (or November 30, 2015, assuming a one-month extension was sought). Applying this bill's proposed three-month extension to victims of the Valley Fire would only bring the filing and payment deadline to January 31, 2016. Thus, while this bill is unlikely to provide relief to victims of the Valley and Butte Fires, it may provide meaningful relief to victims of future disasters.
- What is a "disaster"? As passed by the Assembly, this bill authorized the BOE to provide extension relief in the case of natural and economic disasters, without specifically defining those terms. The Senate amendments, however, delete the authority to provide relief in connection with economic disasters. In addition, the Senate amendments delete the term "natural disaster" and instead provide a specific definition of the term "disaster" that conforms to existing BOE regulations.
Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098 FN: 0004878
CONCURRENCE IN SENATE AMENDMENTS
CSA1 Bill Id:AB 1559
Author:(Dodd)
As Amended Ver:August 8, 2016
2/3 vote Urgency
ASSEMBLY: | 79-0 | (May 5, 2016) | SENATE: | 38-0 | (August 15, 2016) |
Original Committee Reference: REV. & TAX.
SUMMARY: Authorizes the State Board of Equalization (BOE), in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months.
The Senate amendments:
- Delete the provisions allowing an extension for economic disasters.
- Remove the references to "natural" disasters and instead specifically define a "disaster" as a fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
- Add coauthors.
EXISTING LAW:
- Authorizes the BOE for good cause to extend the time, not to exceed one month, for a taxpayer to submit any return or pay any amount required to be paid, as specified. The extension may be granted at any time provided a request therefor is filed with the BOE within or prior to the period for which the extension may be granted.
- Requires any person granted extension relief to pay, in addition to the underlying tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension until the date of actual payment.
- Provides similar authority under the following BOE-administered laws:
- The Sales and Use Tax (SUT) Law;
- The Motor Vehicle Fuel Tax Law;
- The Use Fuel Tax Law;
- The Cigarette and Tobacco Products Tax Law;
- The Alcoholic Beverage Tax Law;
- The Timber Yield Tax Law;
- The Energy Resources Surcharge Law;
- The Emergency Telephone Users Surcharge Act;
- The Hazardous Substances Tax Law;
- The Integrated Waste Management Fee Law;
- The Oil Spill Response, Prevention, and Administration Fees Law;
- The Underground Storage Tank Maintenance Fee Law;
- The Fee Collection Procedures Law; and,
- The Diesel Fuel Tax Law.
- Authorizes, in the case of a disaster, specified interest relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
- Authorizes specified penalty relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
- Authorizes the Governor to proclaim a state of emergency under specified circumstances. Specifically, the Governor is empowered to proclaim a state of emergency upon the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state, as specified.
AS PASSED BY THE ASSEMBLY, this bill:
- Authorized the BOE, in the case of a natural or economic disaster, to extend the time for making any report or return or paying any tax for a period of up to three months.
- Provided that the extension may be granted at any time provided a request therefor is filed with the BOE within or before the period for which the extension may be granted.
- Required any person granted a disaster extension to pay, in addition to the tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension to the date of actual payment.
- Took immediate effect as an urgency measure.
FISCAL EFFECT: Unknown
COMMENTS:
- The author has provided the following statement in support of this bill:
Under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins[.]
AB 1559 is an urgency bill, which revises current law by changing the one month deferral for paying of specified fees and taxes per filing period, to three months per filing period in the case of a [...] disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.
- Committee Staff Comments
- A general overview of current law: Under the SUT Law, taxpayers must file a SUT return on or before the last day of the month following the end of the reporting period. Businesses that are late in paying their tax obligations must pay a 10% penalty, plus interest on the unpaid tax from the tax due date to the date of payment. One-month's interest is due for each month or fraction of a month that payment is late. Similar statutory regimes govern the other BOE-administered tax and fee programs.
- The BOE's existing one-month extension authority: Existing law allows the BOE for good cause to extend for up to one month the time for making any return or paying the tax due. Such an extension may be granted at any time provided the request is filed with the BOE within or prior to the period for which the extension may be granted. An extension provides the taxpayer additional time to file a return and pay the tax, and relieves the person of any late payment penalty. The law, however, continues to impose interest from the due date until the payment date, except in the case of a disaster.
- The BOE's existing authority to grant interest and penalty relief in specified circumstances: Existing law authorizes, in the case of a disaster, interest relief for late payments. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, a taxpayer may be relieved of interest. Taxpayers seeking interest relief, however, must file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
Likewise, existing law authorizes taxpayers (including those impacted by a disaster) to seek penalty relief. Again, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Taxpayers seeking penalty relief must also file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
- What would this bill do? This bill would authorize the BOE, in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. This bill was introduced in the wake of the Butte and Valley Fires, which devastated portions of northern California in September 2015.
- Looking forward: The author notes that this bill is part of a broader effort to support Lake County and the victims of the Valley Fire. It should be noted however that, given its prospective application, this bill is likely to afford relief to victims of future disasters in California. Specifically, the Valley Fire occurred in September 2015, or the third quarter of 2015 for SUT purposes. Thus, SUT returns for that period were due on October 31, 2015 (or November 30, 2015, assuming a one-month extension was sought). Applying this bill's proposed three-month extension to victims of the Valley Fire would only bring the filing and payment deadline to January 31, 2016. Thus, while this bill is unlikely to provide relief to victims of the Valley and Butte Fires, it may provide meaningful relief to victims of future disasters.
- What is a" disaster"? As passed by the Assembly, this bill authorized the BOE to provide extension relief in the case of natural and economic disasters, without specifically defining those terms. The Senate amendments, however, delete the authority to provide relief in connection with economic disasters. In addition, the Senate amendments delete the term "natural disaster" and instead provide a specific definition of the term "disaster" that conforms to existing BOE regulations.
Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098 FN: 0003937
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB |
THIRD READING
Bill No: AB 1559
: 8/8/16
SENATE GOVERNANCE & FIN. COMMITTEE: 7-0, 6/15/16
AYES: Hertzberg, Nguyen, Beall, Hernandez, Lara, Moorlach, Pavley
SENATE APPROPRIATIONS COMMITTEE: Senate Rule 28.8
ASSEMBLY FLOOR: 79-0, 5/5/16 (Consent) - See last page for vote
SOURCE: State Board of Equalization
DIGEST: This bill allows the Board of Equalization (BOE) to extend the period to file a return or pay a tax up to three months in the case of a natural disaster.
Senate Floor Amendments of 8/8/16 provide a definition of “disaster” that mirrors BOE regulation, and insert an urgency clause.
Existing law:
- Creates the five-member BOE, composed of four members elected by district and the State Controller, to equalize rates and assessment practices among counties, and charges it with administering the Sales and Use Tax, locally-imposed transactions and use taxes, several excise taxes, and more than 30 other fee programs.
- Requires, generally, tax or fee payers to remit funds to BOE before the end of the month following the close of the reporting period, which is usually the calendar quarter.
- Imposes penalties for failure to file returns and pay taxes and fees, generally 10 percent of the tax due, plus monthly, simple interest based on the tax due from the date the tax was due to the date it was paid.
- Authorizes BOE to extend the period to file a return or pay tax for one month for good cause, provided that the taxpayer files a request within or before the extension period. If granted, taxpayers are usually still liable for one month’s interest, but don’t pay a penalty, and can file the return and remit the tax one month late.
- Allows BOE to also relieve interest when it finds the taxpayer’s failure to file the return or pay the tax was due to disaster, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, so long as the taxpayer files a statement to that effect under penalty of perjury. BOE regulation defines “disaster” as fire, flood, storm, tidal wave, earthquake or similar public calamity, but doesn’t require the disaster to result from natural causes.
- Permits BOE to also relieve the taxpayer from failure to file penalties if it finds that the failure is due to reasonable cause, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, again so long as the taxpayer files a statement to that effect under penalty of perjury.
This bill:
- Allows BOE to extend the period to file a return or pay tax up to three months in the case of a disaster. Any person seeking an extension must apply to BOE within or before the period for which the extension applies.
- Defines “disaster” as “a fire, flood, storm, tidal wave, earthquake or similar public calamity, whether or not resulting from natural causes,” which is identical to BOE Regulation 1703.
- Applies the change to the Sales and Use Tax, the Motor Vehicle Fuel Tax, Use Fuel Tax, Cigarette and Tobacco Products Tax, Alcoholic Beverage Tax, Timber Yield Tax, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Hazardous Substance Tax, Integrated Waste Management Fee, Oil Spill Fees, Underground Storage Tank Fee, Diesel Fuel Tax Laws, as well as the state’s general purpose statute that guides BOE administration of several fees, the Fee Collections Procedures Law.
- Contains an urgency clause providing that its provisions take effect immediately.
FISCAL EFFECT: Appropriation: Fiscal Com.: Local:
State Board of Equalization (source)
Board of Equalization Member Fiona Ma
Board of Equalization Member George Runner
California Asian Pacific Chamber of Commerce
California Society of Enrolled Agents
Castro Valley/Eden Area Chamber of Commerce
City of Lakeport
Kern County Board of Supervisors
Lake County Board of Supervisors
Midtown Area Merchants Association
Sonoma County Board of Supervisors
Yolo County Board of Supervisors
None received
ARGUMENTS IN SUPPORT: According to the author, “under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins. AB 1559 revises current law by changing the one month deferral for paying of specified fees and taxes per filing period to three months per filing period in the case of a declared disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.”
ASSEMBLY FLOOR: 79-0, 5/5/16
AYES: Achadjian, Alejo, Travis Allen, Arambula, Atkins, Baker, Bigelow, Bloom, Bonilla, Bonta, Brough, Brown, Burke, Calderon, Campos, Chang, Chau, Chávez, Chiu, Chu, Cooley, Cooper, Dababneh, Dahle, Daly, Dodd, Eggman, Frazier, Gallagher, Cristina Garcia, Eduardo Garcia, Gatto, Gipson, Gomez, Gonzalez, Gordon, Gray, Grove, Hadley, Harper, Roger Hernández, Holden, Irwin, Jones, Jones-Sawyer, Kim, Lackey, Levine, Linder, Lopez, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Mullin, Nazarian, Obernolte, O'Donnell, Olsen, Patterson, Quirk, Ridley-Thomas, Rodriguez, Salas, Santiago, Steinorth, Mark Stone, Thurmond, Ting, Wagner, Waldron, Weber, Wilk, Williams, Wood, Rendon
NO VOTE RECORDED: Beth Gaines
8/10/16 15:49:14
**** END ****
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB |
THIRD READING
Bill No: AB 1559
:
SENATE GOVERNANCE & FIN. COMMITTEE: 7-0, 6/15/16
AYES: Hertzberg, Nguyen, Beall, Hernandez, Lara, Moorlach, Pavley
SENATE APPROPRIATIONS COMMITTEE: Senate Rule 28.8
ASSEMBLY FLOOR: 79-0, 5/5/16 (Consent) - See last page for vote
SOURCE: State Board of Equalization
DIGEST: This bill allows the Board of Equalization (BOE) to extend the period to file a return or pay a tax up to three months in the case of a natural disaster.
Existing law:
- Creates the five-member BOE, composed of four members elected by district and the State Controller, to equalize rates and assessment practices among counties, and charges it with administering the Sales and Use Tax, locally-imposed transactions and use taxes, several excise taxes, and more than 30 other fee programs.
- Requires, generally, tax or fee payers to remit funds to BOE before the end of the month following the close of the reporting period, which is usually the calendar quarter.
- Imposes penalties for failure to file returns and pay taxes and fees, generally 10 percent of the tax due, plus monthly, simple interest based on the tax due from the date the tax was due to the date it was paid.
- Authorizes BOE to extend the period to file a return or pay tax for one month for good cause, provided that the taxpayer files a request within or before the extension period. If granted, taxpayers are usually still liable for one month’s interest, but don’t pay a penalty, and can file the return and remit the tax one month late.
- Allows BOE to also relieve interest when it finds the taxpayer’s failure to file the return or pay the tax was due to disaster, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, so long as the taxpayer files a statement to that effect under penalty of perjury. BOE regulation defines “disaster” as fire, flood, storm, tidal wave, earthquake or similar public calamity, but doesn’t require the disaster to result from natural causes.
- Permits BOE to also relieve the taxpayer from failure to file penalties if it finds that the failure is due to reasonable cause, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, again so long as the taxpayer files a statement to that effect under penalty of perjury.
This bill:
- Allows BOE to extend the period to file a return or pay tax up to three months in the case of a natural disaster. Any person seeking an extension must apply to BOE within or before the period for which the extension applies.
- Applies the change to the Sales and Use Tax, the Motor Vehicle Fuel Tax, Use Fuel Tax, Cigarette and Tobacco Products Tax, Alcoholic Beverage Tax, Timber Yield Tax, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Hazardous Substance Tax, Integrated Waste Management Fee, Oil Spill Fees, Underground Storage Tank Fee, Diesel Fuel Tax Laws, as well as the state’s general purpose statute that guides BOE administration of several fees, the Fee Collections Procedures Law.
FISCAL EFFECT: Appropriation: Fiscal Com.: Local:
State Board of Equalization (source)
Board of Equalization Member Fiona Ma
Board of Equalization Member George Runner
California Asian Pacific Chamber of Commerce
California Society of Enrolled Agents
Castro Valley/Eden Area Chamber of Commerce
City of Lakeport
Kern County Board of Supervisors
Lake County Board of Supervisors
Midtown Area Merchants Association
Sonoma County Board of Supervisors
Yolo County Board of Supervisors
None received
ARGUMENTS IN SUPPORT: According to the author, “under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins. AB 1559 revises current law by changing the one month deferral for paying of specified fees and taxes per filing period to three months per filing period in the case of a declared disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.”
ASSEMBLY FLOOR: 79-0, 5/5/16
AYES: Achadjian, Alejo, Travis Allen, Arambula, Atkins, Baker, Bigelow, Bloom, Bonilla, Bonta, Brough, Brown, Burke, Calderon, Campos, Chang, Chau, Chávez, Chiu, Chu, Cooley, Cooper, Dababneh, Dahle, Daly, Dodd, Eggman, Frazier, Gallagher, Cristina Garcia, Eduardo Garcia, Gatto, Gipson, Gomez, Gonzalez, Gordon, Gray, Grove, Hadley, Harper, Roger Hernández, Holden, Irwin, Jones, Jones-Sawyer, Kim, Lackey, Levine, Linder, Lopez, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Mullin, Nazarian, Obernolte, O'Donnell, Olsen, Patterson, Quirk, Ridley-Thomas, Rodriguez, Salas, Santiago, Steinorth, Mark Stone, Thurmond, Ting, Wagner, Waldron, Weber, Wilk, Williams, Wood, Rendon
NO VOTE RECORDED: Beth Gaines
8/3/16 19:20:47
**** END ****
SENATE COMMITTEE ON GOVERNANCE AND FINANCE
Senator Robert M. Hertzberg, Chair
2015 - 2016 Regular
Bill No: | AB 1559 | Hearing Date: | 6/15/16 |
Author: | Dodd | Tax Levy: | No |
Version: | 4/13/16 | Fiscal: | Yes |
Consultant: | Grinnell | ||
State Board of Equalization: returns and payment: extension: disaster (Urgency)
Allows BOE to grant an extension of up to three months to file a return or pay a tax in the case of a natural or economic disaster.
Background
The California Constitution of 1879 created the five-member Board of Equalization (BOE), composed of four members elected by district and the State Controller, to equalize rates and assessment practices among counties. In addition to its property tax duties, BOE also administers the Sales and Use Tax, locally-imposed transactions and use taxes, several excise taxes, and more than 30 other fee programs.
Taxpayers must generally pay taxes or fees to BOE before the end of the month following the close of the reporting period, which is usually the calendar quarter. If not, state law imposes penalties, generally 10 percent of the tax due, plus monthly, simple interest based on the tax due from the date the tax was due to the date it was paid. In addition to the Sales and Use Tax, the same procedural requirements exist for many other BOE tax and free programs, as well as the state’s general purpose statute that guides BOE administration of several fees, the Fee Collections Procedures Law.
All of the above listed laws authorize BOE to extend the period to file a return or pay tax for one month for good cause, provided that the taxpayer files a request within or before the extension period. If granted, taxpayers are usually still liable for the one month’s interest, but don’t pay a penalty, and can file the return and remit the tax one month late. Additionally, BOE can also relieve interest when it finds the taxpayer’s failure to file the return or pay the tax was due to disaster, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, so long as the taxpayer files a statement to that effect under penalty of perjury. BOE Regulation 1703 defines “disaster” for these purposes as fire, flood, storm, tidal wave, earthquake or similar public calamity, but doesn’t require the disaster to result from natural causes. BOE can also relieve the taxpayer from penalties if it finds that the failure is due to reasonable cause, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, again so long as the taxpayer files a statement to that effect under penalty of perjury. Seeking to assist taxpayers affected by recent disasters, BOE wants to allow extensions not to exceed three months for taxpayers affected by natural and economic disasters.
Proposed Law
Assembly Bill 1559 allows BOE to grant an extension of up to three months to file any return or pay any tax in the case of a natural or economic disaster. Taxpayers must file a request with BOE within or before the period for which the extension is requested. The bill applies these changes to the Sales and Use Tax, the Motor Vehicle Fuel Tax, Use Fuel Tax, Cigarette and Tobacco Products Tax, Alcoholic Beverage Tax, Timber Yield Tax, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Hazardous Substance Tax, Integrated Waste Management Fee, Oil Spill Fees, Underground Storage Tank Fee, Diesel Fuel Tax Laws, as well as the state’s general purpose statute that guides BOE administration of several fees, the Fee Collections Procedures Law. The measure also contains an urgency clause.
State Revenue Impact
BOE states that the measure could result in a minor revenue loss related to foregone penalties for late returns and payment beyond the existing one-month extension.
Comments
1. Purpose of the bill. According to the author, “under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins. AB 1559 is an urgency bill, which revises current law by changing the one month deferral for paying of specified fees and taxes per filing period, to three months per filing period in the case of a declared disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.”
2. Discretion. As described below, tax relief provisions in state law specifically for taxpayers affected by disasters are usually contingent on the Governor declaring a disaster or a state of emergency. One exception allows BOE under its own discretion to extend deadlines for one month for good cause, and additionally waive interest under certain circumstances, including disasters. AB 1559 would extend this authority to allow for three month extension, and apply it to “natural or economic disasters.” However, the bill doesn’t define either term, thereby granting significant discretion to BOE to grant relief as it sees fit. For example, the bill would allow BOE to declare areas of the state with high unemployment and poverty rates as “economic disasters,” and grant relief to all taxpayers in the area from requirements to file returns and pay taxes, regardless of an individual business’s circumstances. As such, BOE could grant relief under a broader set of circumstances that the Legislature may desire. Easing compliance for taxpayers would likely delay tax revenues to the state necessary to fund public services. The Committee may wish to consider which disasters it wants AB 1559 to apply to, and whether it wants to clearly define the term, or require the Governor to declare an economic emergency for the measure’s deadline extensions to take effect.
3. Disaster relief generally. Starting with the forest fires in 1985, and approximately 52 times thereafter for various other disasters, the Legislature enacted disaster tax relief legislation. Previous disaster tax relief bills generally enacted three distinct provisions: homeowners’ exemption, fiscal relief to disaster-affected counties, and disaster losses:
- Homeowners’ Exemption. The California Constitution grants taxpayers an exemption on the first $7,000 of taxable value for their personal place of residence; however, state law provides that when a property is vacant, under construction, or no longer occupied by the owner on the lien date of January 1, the property is no longer eligible for the exemption. Previous disaster relief bills formerly prohibited the assessor from revoking the exemption for property affected by each individual disaster, but the Legislature enacted a general protection for all taxpayers, negating the need for subsequent bills to prohibit the revocation (SB 1494, Committee on Revenue and Taxation, 2010).
- County fiscal relief. The California Constitution allows taxpayers to request the assessor to revalue property to its disaster-affected value until it’s restored, reconstructed, or repaired. Disaster tax relief bills historically enact a process for the state to reimburse counties for property tax revenue losses resulting from reassessments in the first fiscal year following the disaster; however, the Legislature has not enacted these provisions since 2010, choosing not to for most recent disasters: tsunamis in Humboldt County in 2011, severe storms in Santa Cruz County in 2012, fires in San Diego County in 2014, and the Napa Earthquake that same year. However, earlier this year, the Legislature appropriated $105 million in funding to support fire recovery and debris removal for Lake and Calaveras counties, and the Governor’s budget proposes funding of $1.9 million General Fund one-time in 2016-17 to backfill property tax, sales and use tax, and transient occupancy tax revenue losses that Calaveras and Lake counties, and the special districts located in those counties, will incur due to wildfires last year. Recently approved by Senate Budget Subcommittee #4, the accompanying budget bill language requires counties to submit to Department of Finance a claim detailing the losses prior to being issued a warrant by the State Controller. Reimbursements cannot exceed $596,000 for Calaveras County, and $1.3 million for Lake County.
- Disaster losses. While the Legislature used to enact disaster loss treatment under the Personal Income and Corporation taxes for individual disasters, it will soon be rendered moot by the state’s general loss treatment. Taxpayers can carry back 100% of general losses incurred in 2015 regardless of whether they were caused by a disaster, meaning that a bill that solely enacts one-year disaster loss carrybacks would provide inferior treatment. Additionally, the Legislature recently provided an extended amended return deadline similar to federal for any future President or Governor declared disaster (SB 35, Wolk, 2015).
4. Related legislation. On May 11th, the Committee unanimously approved SB 1304 (Huff), which responded to the Porter Ranch gas leak by expanding eligibility for disaster reassessment to apply to governor-declared disasters, not just emergencies, and allowing assessors to consider environmental contamination when revaluing the property. The Senate subsequently approved the measure, which is currently awaiting referral in the Assembly.
5. Urgency. Regular statutes take effect on January 1 following their enactment; bills passed in 2016 take effect on January 1, 2017. The California Constitution allows bills with urgency clauses to take effect immediately if they're needed for the public peace, health, and safety. AB 1559 contains an urgency clause declaring that it is necessary for BOE to meet urgent administrative need. However, this administrative need is unclear, as both the Butte and Valley fires occurred last year, so even if the measures was enacted today, its provisions wouldn’t apply to the victims of the fires. The Committee may wish to consider deleting AB 1559’s urgency clause.
Assembly Actions
Assembly Revenue and Taxation 9-0
Assembly Appropriations 19-0
Assembly Floor 79-0
Support and Opposition
(6/9/16)
Support: State Board of Equalization, BOE Member Fiona Ma, BOE Member George Runner, California Asian Pacific Chamber of Commerce, California Society of Enrolled Agents, Castro Valley/Eden Area Chamber of Commerce, City of Lakeport, Lake County Board of Supervisors, Midtown Area Merchants Association, Sonoma County Board of Supervisors, Yolo County Board of Supervisors.
Opposition: None received.
-- END --
Date of Hearing: April 27, 2016
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Lorena Gonzalez, Chair
ABPCA Bill Id:AB 1559
Author:(Dodd) – As Amended Ver:April 13, 2016
Policy Committee: | Revenue and Taxation | Vote: | 9 - 0 |
|
|
Urgency: Yes State Mandated Local Program: No Reimbursable: No
SUMMARY:
This bill authorizes the State Board of Equalization (BOE) to provide a filing and payment extension of up to three months for specified taxpayers in the case of a natural or an economic disaster.
The provisions of this bill apply to the Sales and Use Tax; Motor Vehicle Fuel Tax; Use Fuel Tax; Cigarette and Tobacco Products Tax; Alcoholic Beverage Tax; Timber Yield Tax; Energy Resources Surcharge; Emergency Telephone Users Surcharge; Hazardous Substance Tax, Integrated Waste Management Fee; Oil Spill Response Prevention, and Administration Fees; Underground Storage Tank Fee; Fee Collections Procedures; and Diesel Fuel Tax Laws.
FISCAL EFFECT:
- There could be minor revenue loss related to foregone penalties for late returns beyond the existing one-month extension.
- Minor and absorbable administrative costs because the BOE already has procedures to handle time extension provisions in existing law.
COMMENTS:
- Purpose. According to the author, this bill will provide business owners in disaster areas more time to file returns and pay tax obligations to the BOE.
- Background. Generally, taxpayers who are late paying a tax must pay a 10% penalty plus interest on the unpaid tax. However, the BOE may waive the 10% penalty fee for one month for taxpayers coping with a disaster. Moreover, taxpayers may request a relief of the interest on that late payment as well.
- Fee only. This bill only extends the period that a taxpayer may have to pay due taxes without facing a 10% penalty. Existing law already allows a taxpayer to request interest relief in the case of a disaster.
Analysis Prepared by: Luke Reidenbach / APPR. / (916) 319-2081
Date of Hearing: April 11, 2016
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Sebastian Ridley-Thomas, Chair
ABPCA Bill Id:AB 1559 (
Author:Dodd) – As Introduced Ver:January 4, 2016
2/3 vote. Urgency. Fiscal committee.
SUBJECT: State Board of Equalization: returns and payment: extension: disaster
SUMMARY: Authorizes the State Board of Equalization (BOE), in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. Specifically, this bill:
- Provides that the extension may be granted at any time provided a request therefor is filed with the BOE within or before the period for which the extension may be granted.
- Requires any person granted a disaster extension to pay, in addition to the tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension to the date of actual payment.
- Takes immediate effect as an urgency measure.
EXISTING LAW:
- Authorizes the BOE for good cause to extend the time, not to exceed one month, for a taxpayer to submit any return or pay any amount required to be paid, as specified. The extension may be granted at any time provided a request therefor is filed with the BOE within or prior to the period for which the extension may be granted.
- Requires any person granted extension relief to pay, in addition to the underlying tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension until the date of actual payment.
- Provides similar authority under the following BOE-administered laws:
- The Sales and Use Tax (SUT) Law;
- The Motor Vehicle Fuel Tax Law;
- The Use Fuel Tax Law;
- The Cigarette and Tobacco Products Tax Law;
- The Alcoholic Beverage Tax Law;
- The Timber Yield Tax Law;
- The Energy Resources Surcharge Law;
- The Emergency Telephone Users Surcharge Act;
- The Hazardous Substances Tax Law;
- The Integrated Waste Management Fee Law;
- The Oil Spill Response, Prevention, and Administration Fees Law;
- The Underground Storage Tank Maintenance Fee Law;
- The Fee Collection Procedures Law; and,
- The Diesel Fuel Tax Law.
- Authorizes, in the case of a disaster, specified interest relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based. (Revenue and Taxation Code (R&TC) Section 6593.)
- Authorizes specified penalty relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based. (R&TC Section 6592.)
- Authorizes the Governor to proclaim a state of emergency under specified circumstances. (Government Code Section 8625). Specifically, the Governor is empowered to proclaim a state of emergency upon the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state, as specified. (Government Code Section 8558(b).)
FISCAL EFFECT: Unknown. According to the BOE's staff analysis, this bill could result in "a minor revenue loss" related to foregone penalties for late returns and payments beyond the existing one-month extension period.
COMMENTS:
- The author has provided the following statement in support of this bill:
Under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins[.]
AB 1559 is an urgency bill, which revises current law by changing the one month deferral for paying of specified fees and taxes per filing period, to three months per filing period in the case of a declared disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.
- This bill is sponsored by the BOE, which notes the following:
The members of the BOE recognize the difficulties faced by victims of disasters and the need for additional time to handle their tax obligations. Allowing the BOE to extend the time for making any return or paying BOE-administered taxes and fees for up to 90 days provides meaningful tax relief to those taxpayers who have less presence of mind, resources, and necessary documentation under the circumstances.
- This bill is supported by the Lake County Board of Supervisors, which notes the following:
[T]he Valley Fire affected approximately 60 businesses in the Cobb Mountain, Middletown and Hidden Valley Lake communities. Harbin Hot Springs, the County's 10th largest employer was destroyed; Calpine, lost five of its 14 power plants at the Geysers; and three fourths of the County's ranchers had range land and outbuildings destroyed by the fire.
As you know Lake County has not recovered from the "Great Recession" and will now be faced with recovering from the wildfires of 2015 as well. Providing the temporary relief from paying taxes and fees will help the affected individuals and businesses focus their limited resources where they are needed most – to restore their livelihood.
- The BOE notes the following in its staff analysis of this bill:
- Peace of mind: "Currently, a sales and use taxpayer affected by a disaster has two avenues to seek [to] avoid penalty: one-month extension (RTC Section 6459) and excusable delay relief (RTC Section 6592). This bill revises the one-month extension to three months in the case of a disaster thereby providing disaster-affected taxpayers an additional two months to file their return and pay the tax.
"Although a taxpayer currently may request penalty relief for periods exceeding one month, they must file their return and pay the tax due. If a taxpayer does not file their return or pay the tax by the due date (varies by tax program), the BOE may commence delinquency-related action. This may include sending late notices, beginning collection action, or revoking permits during that period, adding more stress to an already stressful situation. This bill provides a disaster-affected taxpayer peace of mind from any BOE delinquency-related action by allowing the taxpayer to file the extension within or prior to the period for which the extension may be granted.
"This bill also benefits the BOE administratively by avoiding a potentially lengthy staff review to verify 'reasonable cause' and the penalty of perjury verification."
- Disaster victims generally require more time: "This bill grants additional time to those who have less presence of mind, resources, and necessary documentation under the circumstances to timely file their return and pay the tax."
- Tax and interest still due: "This bill does not automatically relieve a taxpayer of accrued interest, only a potential 10% late filing penalty. However, existing law already provides a taxpayer relief of interest if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect. A person seeking interest relief must file a claim with the BOE."
- Committee Staff Comments
- A general overview of current law: Under the SUT Law, taxpayers must file a SUT return on or before the last day of the month following the end of the reporting period. Businesses that are late in paying their tax obligations must pay a 10% penalty, plus interest on the unpaid tax from the tax due date to the date of payment. One-month's interest is due for each month or fraction of a month that payment is late. Similar statutory regimes govern the other BOE-administered tax and fee programs (i.e, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Timber Yield Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law).
- The BOE's existing one-month extension authority: Existing law allows the BOE for good cause to extend for up to one month the time for making any return or paying the tax due. Such an extension may be granted at any time provided the request is filed with the BOE within or prior to the period for which the extension may be granted. An extension provides the taxpayer additional time to file a return and pay the tax, and relieves the person of any late payment penalty. The law, however, continues to impose interest from the due date until the payment date, except in the case of a disaster.
- The BOE's existing authority to grant interest and penalty relief in specified circumstances: Existing law authorizes, in the case of a disaster, interest relief for late payments. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, a taxpayer may be relieved of interest. Taxpayers seeking interest relief, however, must file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
Likewise, existing law authorizes taxpayers (including those impacted by a disaster) to seek penalty relief. Again, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Taxpayers seeking penalty relief must also file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
- What would this bill do? This bill would authorize the BOE, in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. This bill was introduced in the wake of the Butte and Valley Fires, which devastated portions of northern California in September 2015.
- The Butte and Valley Fires: On September 9, 2015, the Butte Fire started in Amador County and spread into Calaveras County, burning thousands of acres and destroying multiple structures. As a result, Governor Brown proclaimed a state of emergency on September 11, 2015 for both Amador and Calaveras Counties.
The following day, on September 12, 2015, the Valley Fire began in Lake County and spread into Napa County. The fire burned thousands of acres of land, destroyed multiple structures, including homes, and necessitated the evacuation of residents. The fire also damaged critical infrastructure, and forced the closure of major highways and local roads. Thus, on September 13, 2015, Governor Brown proclaimed a state of emergency in both Lake and Napa Counties.
On September 21, 2015, Governor Brown sent letters to President Obama requesting Presidential major disaster declarations for the state following the Butte Fire and Valley Fire. The Governor noted that the fires had scorched more than 145,000 acres, taken lives, and destroyed thousands of homes and structures. Specifically, the Governor noted that the Butte Fire had burned over 70,760 acres, and destroyed at least 475 homes and 343 nonresidential properties. The Governor also noted that the Butte fire had, as of that date, taken two lives. The Valley Fire, in turn, had burned over 75,111 acres, destroyed 1,238 homes, and taken three lives.
- Looking forward: The author notes that this bill is part of a broader effort to support Lake County and the victims of the Valley Fire. It should be noted however that, given its prospective application, this bill is likely to afford relief to victims of future disasters in the state. Specifically, the Valley Fire occurred in September 2015, or the third quarter of 2015 for SUT purposes. Thus, SUT returns for that period were due on October 31, 2015 (or November 30, 2015, assuming a one-month extension was sought). Applying this bill's proposed three-month extension to victims of the Valley Fire would only bring the filing and payment deadline to January 31, 2016. Thus, while this bill is unlikely to provide relief to victims of the Valley and Butte Fires, it may provide meaningful relief to victims of future disasters.
- What is a disaster? In its current form, this bill does not define the term "disaster". The BOE notes in its staff analysis that it considers a disaster to include a fire, flood, storm, tidal wave, earthquake or similar public calamity, whether or not resulting from natural causes. Thus, the BOE notes that a disaster includes, but does not require, a Governor declared state of emergency. Most disaster relief provisions, however, including those found in the tax code, are tied to gubernatorially declared disasters. In this manner, there is clarity surrounding when such relief is made available and relief is reserved for truly catastrophic regional occurrences. Thus, the author may wish to consider amending this bill to clarify that the term "disaster" refers to a gubernatorially declared state of emergency issued pursuant to Government Code Section 8625.
- Open questions: Even if this bill is limited to gubernatorially declared states of emergency, there could be a degree of confusion surrounding its potential application. For example, would relief be limited to individuals and businesses located in a county declared to be in a state of emergency? Moreover, would a taxpayer have to be "directly" impacted by the disaster to receive relief? Obviously, there are both direct and indirect impacts following a disaster. Direct impacts may include property damage, equipment and inventory loss, and staff evacuations and displacement. As the author's office notes, "[i]ndirect business impacts typically result from limited access to a business due to road closures, utility outages, limited transportation of goods necessary for the businesses to continue functioning, and reduced distribution chains." Moreover, more general market impacts may result from a loss of customers both during and following a disaster. In its letter of support, the Middletown Area Merchants Association notes that all of its members are realizing economic business losses "as a result of the changed demographics" of the community. Would such indirect impacts of a disaster qualify for relief under this bill's provisions? The Committee may wish to consider amendments providing a greater degree of specificity concerning the circumstances in which relief may be grated.
- Suggested technical amendments: Committee staff recommends adoption of the following technical amendments:
- On page 5, in line 1, insert "the" before "board";
- On page 6, in line 5, strike "tax" and insert "surcharge";
- On page 7, in line 20, strike "tax" and insert "fee";
- On page 8, in line 1, strike "tax" and insert "fee";
- On page 8, in line 22, strike "tax" and insert "fee";
- On page 9, in line 3, strike "tax" and insert "fee"; and,
- On page 9, in line 8, insert "person" after "any".
REGISTERED SUPPORT / OPPOSITION:
Support
State Board of Equalization (Sponsor)
California Asian Pacific Chamber of Commerce
California Society of Enrolled Agents
Castro Valley / Eden Area Chamber of Commerce
City of Lakeport
Lake County Board of Supervisors
Middletown Area Merchants Association
State Board of Equalization Member Fiona Ma
Yolo County
Opposition
None on file
Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098
Date of Hearing: April 4, 2016
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Sebastian Ridley-Thomas, Chair
ABPCA Bill Id:AB 1559 (
Author:Dodd) – As Introduced Ver:January 4, 2016
2/3 vote. Urgency. Fiscal committee.
SUBJECT: State Board of Equalization: returns and payment: extension: disaster
SUMMARY: Authorizes the State Board of Equalization (BOE), in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. Specifically, this bill:
- Provides that the extension may be granted at any time provided a request therefor is filed with the BOE within or before the period for which the extension may be granted.
- Requires any person granted a disaster extension to pay, in addition to the tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension to the date of actual payment.
- Takes immediate effect as an urgency measure.
EXISTING LAW:
- Authorizes the BOE for good cause to extend the time, not to exceed one month, for a taxpayer to submit any return or pay any amount required to be paid, as specified. The extension may be granted at any time provided a request therefor is filed with the BOE within or prior to the period for which the extension may be granted.
- Requires any person granted extension relief to pay, in addition to the underlying tax or fee amount, interest at the modified adjusted rate per month, or fraction thereof, from the date on which the payment would have been due without the extension until the date of actual payment.
- Provides similar authority under the following BOE-administered laws:
- The Sales and Use Tax (SUT) Law;
- The Motor Vehicle Fuel Tax Law;
- The Use Fuel Tax Law;
- The Cigarette and Tobacco Products Tax Law;
- The Alcoholic Beverage Tax Law;
- The Timber Yield Tax Law;
- The Energy Resources Surcharge Law;
- The Emergency Telephone Users Surcharge Act;
- The Hazardous Substances Tax Law;
- The Integrated Waste Management Fee Law;
- The Oil Spill Response, Prevention, and Administration Fees Law;
- The Underground Storage Tank Maintenance Fee Law;
- The Fee Collection Procedures Law; and,
- The Diesel Fuel Tax Law.
- Authorizes, in the case of a disaster, specified interest relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based. (Revenue and Taxation Code (R&TC) Section 6593.)
- Authorizes specified penalty relief for late payments and returns under the SUT Law. Specifically, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Any person seeking such relief must file with the BOE a statement under penalty of perjury setting forth the facts upon which the claim for relief is based. (R&TC Section 6592.)
- Authorizes the Governor to proclaim a state of emergency under specified circumstances. (Government Code Section 8625). Specifically, the Governor is empowered to proclaim a state of emergency upon the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state, as specified. (Government Code Section 8558(b).)
FISCAL EFFECT: Unknown. According to the BOE's staff analysis, this bill could result in "a minor revenue loss" related to foregone penalties for late returns and payments beyond the existing one-month extension period.
COMMENTS:
- The author has provided the following statement in support of this bill:
Under limited circumstances, individuals and businesses are permitted to defer state and local taxes and fees to assist them in recovering from a disaster such as a wildfire. Temporary relief from paying taxes and fees helps those individuals and businesses focus their limited resources where they are needed most – to restore their livelihood. However, the one month deferral allowed under current law is not much more than tinkering on the impacted taxpayer's financial margins[.]
AB 1559 is an urgency bill, which revises current law by changing the one month deferral for paying of specified fees and taxes per filing period, to three months per filing period in the case of a declared disaster. This would grant disaster impacted taxpayers a more significant and meaningful amount of time to restore their business activities and get back on their feet.
- This bill is sponsored by the BOE, which notes the following:
The members of the BOE recognize the difficulties faced by victims of disasters and the need for additional time to handle their tax obligations. Allowing the BOE to extend the time for making any return or paying BOE-administered taxes and fees for up to 90 days provides meaningful tax relief to those taxpayers who have less presence of mind, resources, and necessary documentation under the circumstances.
- This bill is supported by the Lake County Board of Supervisors, which notes the following:
[T]he Valley Fire affected approximately 60 businesses in the Cobb Mountain, Middletown and Hidden Valley Lake communities. Harbin Hot Springs, the County's 10th largest employer was destroyed; Calpine, lost five of its 14 power plants at the Geysers; and three fourths of the County's ranchers had range land and outbuildings destroyed by the fire.
As you know Lake County has not recovered from the "Great Recession" and will now be faced with recovering from the wildfires of 2015 as well. Providing the temporary relief from paying taxes and fees will help the affected individuals and businesses focus their limited resources where they are needed most – to restore their livelihood.
- The BOE notes the following in its staff analysis of this bill:
- Peace of mind: "Currently, a sales and use taxpayer affected by a disaster has two avenues to seek [to] avoid penalty: one-month extension (RTC Section 6459) and excusable delay relief (RTC Section 6592). This bill revises the one-month extension to three months in the case of a disaster thereby providing disaster-affected taxpayers an additional two months to file their return and pay the tax.
"Although a taxpayer currently may request penalty relief for periods exceeding one month, they must file their return and pay the tax due. If a taxpayer does not file their return or pay the tax by the due date (varies by tax program), the BOE may commence delinquency-related action. This may include sending late notices, beginning collection action, or revoking permits during that period, adding more stress to an already stressful situation. This bill provides a disaster-affected taxpayer peace of mind from any BOE delinquency-related action by allowing the taxpayer to file the extension within or prior to the period for which the extension may be granted.
"This bill also benefits the BOE administratively by avoiding a potentially lengthy staff review to verify 'reasonable cause' and the penalty of perjury verification."
- Disaster victims generally require more time: "This bill grants additional time to those who have less presence of mind, resources, and necessary documentation under the circumstances to timely file their return and pay the tax."
- Tax and interest still due: "This bill does not automatically relieve a taxpayer of accrued interest, only a potential 10% late filing penalty. However, existing law already provides a taxpayer relief of interest if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect. A person seeking interest relief must file a claim with the BOE."
- Committee Staff Comments
- A general overview of current law: Under the SUT Law, taxpayers must file a SUT return on or before the last day of the month following the end of the reporting period. Businesses that are late in paying their tax obligations must pay a 10% penalty, plus interest on the unpaid tax from the tax due date to the date of payment. One-month's interest is due for each month or fraction of a month that payment is late. Similar statutory regimes govern the other BOE-administered tax and fee programs (i.e, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Timber Yield Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law).
- The BOE's existing one-month extension authority: Existing law allows the BOE for good cause to extend for up to one month the time for making any return or paying the tax due. Such an extension may be granted at any time provided the request is filed with the BOE within or prior to the period for which the extension may be granted. An extension provides the taxpayer additional time to file a return and pay the tax, and relieves the person of any late payment penalty. The law, however, continues to impose interest from the due date until the payment date, except in the case of a disaster.
- The BOE's existing authority to grant interest and penalty relief in specified circumstances: Existing law authorizes, in the case of a disaster, interest relief for late payments. Specifically, if the BOE finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, a taxpayer may be relieved of interest. Taxpayers seeking interest relief, however, must file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
Likewise, existing law authorizes taxpayers (including those impacted by a disaster) to seek penalty relief. Again, if the BOE finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of penalties. Taxpayers seeking penalty relief must also file a statement with the BOE under penalty of perjury setting forth the facts upon which the request is based.
- What would this bill do? This bill would authorize the BOE, in the case of a disaster, to extend the time for making any report or return or paying any tax for a period of up to three months. This bill was introduced in the wake of the Butte and Valley Fires, which devastated portions of northern California in September 2015.
- The Butte and Valley Fires: On September 9, 2015, the Butte Fire started in Amador County and spread into Calaveras County, burning thousands of acres and destroying multiple structures. As a result, Governor Brown proclaimed a state of emergency on September 11, 2015 for both Amador and Calaveras Counties.
The following day, on September 12, 2015, the Valley Fire began in Lake County and spread into Napa County. The fire burned thousands of acres of land, destroyed multiple structures, including homes, and necessitated the evacuation of residents. The fire also damaged critical infrastructure, and forced the closure of major highways and local roads. Thus, on September 13, 2015, Governor Brown proclaimed a state of emergency in both Lake and Napa Counties.
On September 21, 2015, Governor Brown sent letters to President Obama requesting Presidential major disaster declarations for the state following the Butte Fire and Valley Fire. The Governor noted that the fires had scorched more than 145,000 acres, taken lives, and destroyed thousands of homes and structures. Specifically, the Governor noted that the Butte Fire had burned over 70,760 acres, and destroyed at least 475 homes and 343 nonresidential properties. The Governor also noted that the Butte fire had, as of that date, taken two lives. The Valley Fire, in turn, had burned over 75,111 acres, destroyed 1,238 homes, and taken three lives.
- Looking forward: The author notes that this bill is part of a broader effort to support Lake County and the victims of the Valley Fire. It should be noted however that, given its prospective application, this bill is likely to afford relief to victims of future disasters in the state. Specifically, the Valley Fire occurred in September 2015, or the third quarter of 2015 for SUT purposes. Thus, SUT returns for that period were due on October 31, 2015 (or November 30, 2015, assuming a one-month extension was sought). Applying this bill's proposed three-month extension to victims of the Valley Fire would only bring the filing and payment deadline to January 31, 2016. Thus, while this bill is unlikely to provide relief to victims of the Valley and Butte Fires, it may provide meaningful relief to victims of future disasters.
- What is a disaster? In its current form, this bill does not define the term "disaster". The BOE notes in its staff analysis that it considers a disaster to include a fire, flood, storm, tidal wave, earthquake or similar public calamity, whether or not resulting from natural causes. Thus, the BOE notes that a disaster includes, but does not require, a Governor declared state of emergency. Most disaster relief provisions, however, including those found in the tax code, are tied to gubernatorially declared disasters. In this manner, there is clarity surrounding when such relief is made available and relief is reserved for truly catastrophic regional occurrences. Thus, the author may wish to consider amending this bill to clarify that the term "disaster" refers to a gubernatorially declared state of emergency issued pursuant to Government Code Section 8625.
- Open questions: Even if this bill is limited to gubernatorially declared states of emergency, there could be a degree of confusion surrounding its potential application. For example, would relief be limited to individuals and businesses located in a county declared to be in a state of emergency? Moreover, would a taxpayer have to be "directly" impacted by the disaster to receive relief? Obviously, there are both direct and indirect impacts following a disaster. Direct impacts may include property damage, equipment and inventory loss, and staff evacuations and displacement. As the author's office notes, "[i]ndirect business impacts typically result from limited access to a business due to road closures, utility outages, limited transportation of goods necessary for the businesses to continue functioning, and reduced distribution chains." Moreover, more general market impacts may result from a loss of customers both during and following a disaster. In its letter of support, the Middletown Area Merchants Association notes that all of its members are realizing economic business losses "as a result of the changed demographics" of the community. Would such indirect impacts of a disaster qualify for relief under this bill's provisions? The Committee may wish to consider amendments providing a greater degree of specificity concerning the circumstances in which relief may be grated.
- Suggested technical amendments: Committee staff recommends adoption of the following technical amendments:
- On page 5, in line 1, insert "the" before "board";
- On page 6, in line 5, strike "tax" and insert "surcharge";
- On page 7, in line 20, strike "tax" and insert "fee";
- On page 8, in line 1, strike "tax" and insert "fee";
- On page 8, in line 22, strike "tax" and insert "fee";
- On page 9, in line 3, strike "tax" and insert "fee"; and,
- On page 9, in line 8, insert "person" after "any".
REGISTERED SUPPORT / OPPOSITION:
Support
State Board of Equalization (Sponsor)
California Asian Pacific Chamber of Commerce
California Society of Enrolled Agents
Castro Valley / Eden Area Chamber of Commerce
City of Lakeport
Lake County Board of Supervisors
Middletown Area Merchants Association
State Board of Equalization Member Fiona Ma
Yolo County
Opposition
None on file
Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098
Discussed in Hearing
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Bill Author
Bill Co-Author(s):
