Mark Wyland
- Republican
Author
Existing law requires the payment of taxes, fees, and surcharges that are administered by the State Board of Equalization under the provisions of the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Private Railroad Car Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax Law, 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. Existing law also creates a state tax lien that attaches to the property of any person who fails to pay any amount imposed under these laws when that amount becomes due and payable, but remains unpaid. Existing law requires that this state tax lien continue in effect for 10 years unless sooner released or discharged, or unless a notice of state tax lien is filed, as provided. This bill would authorize the State Board of Equalization or the Controller to withdraw notice of a state tax lien if the liability that gave rise to the state tax lien, including penalties and interest, is paid in full. This bill would further require that any withdrawn state tax lien be applied as if notice of the state tax lien had not been filed, and require, as specified, written notice of the withdrawal of the state tax lien.
Returned to Secretary of Senate pursuant to Joint Rule 56.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
Held in committee and under submission.
Set for hearing May 26.
Placed on APPR. suspense file.
Set for hearing May 23.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 949.) (May 11). Re-referred to Com. on APPR.
Joint Rule 61(a)(2) suspended. (Page 871.)
Set for hearing May 11.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 12.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB228 | HTML |
| 02/09/11 - Introduced | |
| 04/25/11 - Amended Senate | |
| 06/02/11 - Amended Senate |
| Document | Format |
|---|---|
| No related documents. |
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