AB 1450

  • California Assembly Bill
  • 2015-2016 Regular Session
  • Introduced in Assembly Feb 27, 2015
  • Assembly
  • Senate
  • Governor

Income taxes: administration: returns: penalties.

Abstract

Under existing law, the Franchise Tax Board is authorized to impose a 25% penalty for failure to furnish information in response to a written request from the Franchise Tax Board and failure to file a return upon notice and demand of the Franchise Tax Board. This bill would instead authorize the Franchise Tax Board to impose a penalty of up to 10%, and would require the board, in determining the amount of penalty, to consider whether the taxpayer has made a good faith effort to comply with that information request or notice and demand, as provided.

Bill Sponsors (2)

Votes


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Actions


Feb 01, 2016

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2016

Assembly

Died pursuant to Article IV, Sec. 10(c) of the Constitution.

Apr 27, 2015

Assembly

In committee: Set, second hearing. Hearing canceled at the request of author.

Apr 20, 2015

Assembly

In committee: Set, first hearing. Hearing canceled at the request of author.

Apr 14, 2015

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Apr 13, 2015

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 26, 2015

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Mar 02, 2015

Assembly

Read first time.

Mar 01, 2015

Assembly

From printer. May be heard in committee March 31.

Feb 27, 2015

Assembly

Introduced. To print.

Bill Text

Bill Text Versions Format
AB1450 HTML
02/27/15 - Introduced PDF
04/13/15 - Amended Assembly PDF

Related Documents

Document Format
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Sources

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