SB 681: Vehicles: right turn violations.

Session Year: 2015-2016
House: Senate

Version:

Existing law requires a driver facing a steady circular red signal alone to stop at a marked limit line, but if none, before entering the crosswalk on the near side of the intersection or, if none, then before entering the intersection, and to remain stopped until an indication to proceed is shown, except as specified. A violation of this provision is an infraction punishable by a fine of $100.

This bill would recast those provisions, and instead would require that a violation of this provision for a right turn or a left turn from a one-way street onto a one-way street is punishable by a fine of $35.

Under existing law, the Public Utilities Commission has regulatory authority over public utilities, including gas corporations.

The Corporation Tax Law allows various deductions in computing the income that is subject to the taxes imposed by those laws, and in modified conformity with federal law, allows a deduction for ordinary and necessary expenses carrying on a trade or business. Existing law provides that no deduction is allowed for any fine or similar penalty paid to a government for the violation of any law.

For the taxable year beginning on January 1, 2015, this bill would not allow a deduction under the Corporation Tax Law for expenses or expenditures by a gas corporation that the Public Utilities Commission identified in a decision to penalize the gas corporation for a natural gas safety violation. For any taxable year for which those expenses or expenditures are paid or incurred, the bill would require a gas corporation to provide with the return a certification, under penalty of perjury, that none of those expenses or expenditures were taken into account, directly or indirectly, in determining the amount of income of the gas corporation, or any other related taxpayer, that is subject to tax under the Corporation Tax Law, for that taxable year. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

This bill would declare that it is to take effect immediately as an urgency statute.

Discussed in Hearing