Jeff Gorell
- Republican
Author
Existing law provides that a return, showing specified purchases by a qualified purchaser that were subject to the use tax during the preceding year and that have not been paid to a specified retailer, must be filed, along with a remittance of the amount of tax due, with the State Board of Equalization on or before April 15. Existing law further provides that a qualified purchaser is a specified person that receives at least $100,000 in gross receipts from business operations per calendar year. This bill would increase the threshold amount of gross receipts from business operations per calendar year from $100,000 to $500,000. The bill would authorize the board to grant a reasonable extension of time for filing a use tax return, as specified, and to grant a reasonable extension of time for the payment of use tax when it determines that good cause exists. This bill would authorize the board to grant an extension for filing a use tax return if an extension is granted for filing a return for tax imposed under the Personal Income Tax Law and the Corporation Tax Law, as provided.
No votes to display
In committee: Set, second hearing. Held under submission.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From printer. May be heard in committee March 25.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB2059 | HTML |
| 02/23/12 - Introduced | |
| 04/10/12 - Amended Assembly | |
| 04/18/12 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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