California 2009-2010 Regular Session Status: Passed Assembly

AB 2375 — Sales and use taxes: State Board of Equalization: administration: interest.

Last action — From committee without further action pursuant to Joint Rule 62(a).

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The Sales and Use Tax Law requires the payment of interest at a specified rate on a failure to timely pay taxes, specified prepayments, and amounts collected as tax under that law, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of interest imposed under specified circumstances. This bill would allow the members of the board, meeting as a public body, to relieve all or any part of the interest imposed, not to exceed a specified amount in a 12-month period, if the board finds, in its discretion, that a person's failure to make a timely payment was due to extraordinary circumstances, as defined, and that it is inequitable to compute interest in accordance with existing law, and if the person, among other things, pays the amount due on which the interest is imposed and files with the board a statement under penalty of perjury setting forth specified information. By requiring persons to make these statements under penalty of perjury, this bill would expand the circumstances under which a person may be convicted of the crime of perjury and thereby impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Bill Text

Action History

  1. From committee without further action pursuant to Joint Rule 62(a).

  2. In committee: Set, first hearing. Failed passage.

  3. In committee: Set first hearing. Failed passage. Reconsideration granted.

  4. (Corrected August 20.)

  5. Referred to Com. on REV. & TAX.

  6. In Senate. Read first time. To Com. on RLS. for assignment.

  7. Read third time, passed, and to Senate. (Ayes 76. Noes 0. Page 5160.)

  8. Read second time. To Consent Calendar.

  9. From committee: Do pass. To Consent Calendar. (May 5).

  10. Re-referred to Com. on APPR.

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

  12. Re-referred to Com. on APPR.

  13. Read second time and amended.

  14. From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 19).

  15. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  16. Referred to Com. on REV. & TAX.

  17. Read first time.

  18. From printer. May be heard in committee March 23.

  19. Introduced. To print.

Sponsors

  • Knight · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 1 voted No

Sponsors (1)

  • Knight

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 2375 KNIGHT Consent Calendar Second Day Regular Session

Passed 88 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 83002
Democratic 2001
Republican 3000
Total 88003
% of votes cast 97%0%0%3%
How each member voted (91)
Member Party Vote
Hall — Yea
Carter — Yea
Chesbro — Yea
Eng — Yea
Conway — Yea
Cook — Yea
Coto — Yea
Bill — Yea
Tom — Yea
Evans — Yea
Fuentes — Yea
Fuller — Yea
Charles — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fletcher — Yea
Fong — Yea
Ammiano — Yea
Bass — Yea
Beall — Yea
Davis — Yea
DeVore — Yea
Yamada — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
John — Yea
A. — Yea
Perez — Yea
Galgiani — Yea
Garrick — Yea
Gilmore — Yea
Hagman — Yea
Harkey — Yea
Hayashi — Yea
Hill — Yea
Huber — Yea
Jeffries — Yea
Knight — Yea
Lieu — Yea
Mendoza — Yea
Miller — Yea
Monning — Yea
Nava — Yea
Norby — Not Voting
Ruskin — Yea
Silva — Yea
Smyth — Yea
Solorio — Yea
Swanson — Yea
Torlakson — Yea
Torres — Yea
Tran — Yea
Villines — Yea
Adams — Yea
Anderson — Yea
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hernandez — Yea
Huffman — Yea
Logue — Yea
Ma — Yea
Nestande — Yea
Nielsen — Yea
Skinner — Not Voting
Torrico — Yea
Emmerson — Yea
Feuer — Yea
Furutani — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bill Berryhill — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Not Voting
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 19 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 18000
Democratic 1000
Total 19000
% of votes cast 100%0%0%0%
How each member voted (19)
Member Party Vote
Hall — Yea
Conway — Yea
Harkey — Yea
Charles — Yea
De — Yea
Leon — Yea
Coto — Yea
Davis — Yea
Norby — Yea
Solorio — Yea
Ammiano — Yea
Bradford — Yea
Miller — Yea
Nielsen — Yea
Skinner — Yea
Torlakson — Yea
Torrico — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 2375 do?
The Sales and Use Tax Law requires the payment of interest at a specified rate on a failure to timely pay taxes, specified prepayments, and amounts collected as tax under that law, from the date on which those amounts became due and payable to the state until the date of payment. That law authorizes the State Board of Equalization, in its discretion, to relieve all or any part of interest imposed under specified circumstances. This bill would allow the members of the board, meeting as a public body, to relieve all or any part of the interest imposed, not to exceed a specified amount in a 12-month period, if the board finds, in its discretion, that a person's failure to make a timely payment was due to extraordinary circumstances, as defined, and that it is inequitable to compute interest in accordance with existing law, and if the person, among other things, pays the amount due on which the interest is imposed and files with the board a statement under penalty of perjury setting forth specified information. By requiring persons to make these statements under penalty of perjury, this bill would expand the circumstances under which a person may be convicted of the crime of perjury and thereby impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Who sponsors AB 2375?
AB 2375 is sponsored by Knight.
What is the current status of AB 2375?
This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 2375?
Track AB 2375 free on One Click Politics — get push/email alerts when it moves.

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