Sharon Quirk-Silva
- Democratic
- Assemblymember
- District 67
Author
Existing law imposes penalties when a taxpayer fails to timely file an income tax return or fails to timely pay the tax due as shown on, or as required to be shown on, the tax return, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. The bill would require the Franchise Tax Board, upon request of a qualified taxpayer, as defined, to abate a failure-to-file or failure-to-pay timeliness penalty when specified circumstances are met, including where the qualified taxpayer has paid, or is in a current arrangement to pay, all tax currently due and the Franchise Tax Board has not imposed a timeliness penalty in the year of the request or prior 4 years. The bill would make a continuous appropriation from the General Fund to the Franchise Tax Board in those amounts necessary to make payments to those qualified taxpayers who have paid the penalty that is being abated before the effective date of this bill. The bill would make a legislative finding and declaration regarding the public purpose served by the bill.
From committee without further action.
In committee: Set, second hearing. Held under submission.
In committee: Set, first hearing. Referred to APPR. suspense file.
Read second time and amended.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28).
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 printer. May be heard in committee March 21.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB1777 | HTML |
| 02/18/14 - Introduced | |
| 04/07/14 - Amended Assembly | |
| 05/01/14 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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