William P. Brough
- Republican
Author
Under the Sales and Use Tax Law, the Use Fuel Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, the Taxpayers' Rights Advocate is authorized to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $1,500, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family. Under those laws, if the State Board of Equalization believes that the collection of any amount of tax imposed by those laws will be jeopardized by delay, the board is required to make a determination of the amount of tax, which is immediately due and payable. This bill would increase, under each of those laws the amount the Taxpayers' Rights Advocate is authorized to order returned to a taxpayer to $2,300 in any monthly period, and would authorize this amount to be adjusted for inflation, as provided. This bill would also authorize the Taxpayers' Rights Advocate to order amounts returned in the case of a seizure of property as a result of a jeopardy determination, as specified. Under the Cigarette and Tobacco Products Law and the Fee Collection Procedures Law, the Taxpayers' Rights Advocate is authorized to order the release of a levy or notice to withhold upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family. Under those laws, if the State Board of Equalization believes that the collection of any amount of tax imposed by those laws will be jeopardized by delay, the board is required to make a determination of the amount of tax, which is immediately due and payable. This bill would additionally authorize the Taxpayers' Rights Advocate to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $2,300 in any monthly period, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family, and would authorize this amount to be adjusted for inflation, as provided. This bill would also authorize the Taxpayers' Rights Advocate to order amounts returned in the case of a seizure of property as a result of a jeopardy determination, as specified.
Chaptered by Secretary of State - Chapter 789, Statutes of 2015.
Approved by the Governor.
Enrolled and presented to the Governor at 4 p.m.
In Assembly. Ordered to Engrossing and Enrolling.
Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2148.).
Read second time. Ordered to third reading.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
In committee: Set, first hearing. Testimony taken. Further hearing to be set.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 24). Re-referred to Com. on APPR.
Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 1564.)
In Senate. Read first time. To Com. on RLS. for assignment.
Read second time. Ordered to Consent Calendar.
From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (May 13).
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
Read first time.
From printer. May be heard in committee March 31.
Introduced. To print.
| Bill Text Versions | Format |
|---|---|
| AB1277 | HTML |
| 02/27/15 - Introduced | |
| 03/26/15 - Amended Assembly | |
| 04/29/15 - Amended Assembly | |
| 08/27/15 - Enrolled | |
| 10/11/15 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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