Curren D Price
- Democratic
Author
The Personal Income Tax Law conforms to federal law by allowing the postponement of certain tax-related deadlines for those taxpayers affected by federally declared disasters or terroristic or military action. This bill would extend the provisions relating to postponement to those taxpayers determined by the Franchise Tax Board to be affected by a state of emergency declared by the Governor of California. Existing law provides for an abatement of interest accrued against the income tax liability of an individual during a filing extension period authorized for individuals determined to be affected by a presidentially declared disaster, if that individual is located in an area affected by a presidentially declared disaster or in a county or city that is proclaimed by the Governor to be in a state of disaster. This bill would additionally authorize the Franchise Tax Board, after a written request by a taxpayer, to abate specified interest accrued against the income tax liability of individuals, under specified circumstances related to a presidentially declared disaster or in a county or city that is proclaimed by the Governor to be in a state of emergency, as provided.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 382, Statutes of 2012.
Enrolled and presented to the Governor at 4 p.m.
Assembly amendments concurred in. (Ayes 37. Noes 0. Page 4775.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 78. Noes 0. Page 6017.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 17. Noes 0.) (August 8).
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 2). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Placed on REV. & TAX. suspense file.
Read third time. Passed. (Ayes 37. Noes 0. Page 3497.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
Set for hearing April 30.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 3120.) (April 11). Re-referred to Com. on APPR.
Set for hearing April 11.
From printer. May be acted upon on or after March 24.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1158 | HTML |
| 02/22/12 - Introduced | |
| 06/20/12 - Amended Assembly | |
| 08/27/12 - Enrolled | |
| 09/19/12 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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