AB 18

  • California Assembly Bill
  • 2009-2010, 4th Special Session
  • Introduced in Assembly
  • Passed Assembly Jul 09, 2009
  • Passed Senate Jul 23, 2009
  • Signed by Governor Jul 28, 2009

Bill Subjects

Taxation.

Abstract

The Sales and Use Tax Law requires a person conducting business as a seller of tangible personal property in this state to obtain a permit from the State Board of Equalization for each place of business and also requires a person selling tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization. This bill would require a qualified purchaser, as defined, to register with the State Board of Equalization and to report and pay by April 15 the use tax owed for the previous calendar year, as provided. This bill would not apply to the purchase of a vehicle, vessel, or aircraft. The Franchise Tax Board administers the Personal Income Tax Law and the Corporation Tax Law. Existing law authorizes persons that are required to withhold taxes from recipients of income to require the recipients of the income to provide that person with the recipient's name and address. This bill would require the recipient of income to also provide the person paying the income with the recipient's social security number or other taxpayer identification number if requested by the person paying the income. Existing law provides that the Franchise Tax Board may, by regulation, require any person to withhold an amount, determined by the Franchise Tax Board to reasonably represent the amount of tax due, as specified, and to transmit the amount withheld to the Franchise Tax Board at a designated time. This bill would, in modified conformity with the federal income tax law, require backup withholding, as provided, at a rate of 7% on specified payments made on or after January 1, 2010, whenever such payments are subject to federal backup withholding. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on July 1, 2009. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on July 1, 2009, pursuant to the California Constitution.

Bill Sponsors (1)

Committee on Budget

     
Author

Votes


Actions


Jul 28, 2009

California State Legislature

Chaptered by Secretary of State. Chapter 16, Statutes of 2009-10 Fourth Extraordinary Session.

California State Legislature

Approved by the Governor.

Jul 24, 2009

California State Legislature

Enrolled and to the Governor at 4:30 p.m.

Jul 23, 2009

Senate

Joint Rule 10.5 suspended.

Senate

Read third time, amended, and returned to third reading.

Senate

(Ayes 37. Noes 1. Page 43.)

Senate

Senate Rule 29.3 suspended.

Senate

(Ayes 24. Noes 12. Page 43.)

Senate

Read third time, passed, and to Assembly. (Ayes 23. Noes 16. Page 57.)

Assembly

In Assembly. Concurrence in Senate amendments pending.

Assembly

Assembly Rule 77 suspended.

Assembly

Senate amendments concurred in. To enrollment. (Ayes 47. Noes 32. Page 69.)

Jul 15, 2009

Senate

Withdrawn from committee. Ordered placed on second reading file.

Senate

Read second time. To third reading.

Jul 09, 2009

Assembly

Read third time, passed, and to Senate. (Ayes 47. Noes 2. Page 29.)

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Jul 06, 2009

Assembly

From printer.

Assembly

Read second time. To third reading.

Assembly

Without reference to committee.

Assembly

Ordered to second reading.

Jul 02, 2009

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB18 HTML
07/02/09 - Introduced PDF
07/23/09 - Amended Senate PDF
07/28/09 - Enrolled PDF
07/28/09 - Chaptered PDF

Related Documents

Document Format
No related documents.

Sources

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