AB 1547 — State Board of Equalization: taxes and fees.

Summary

(1) The Sales and Use Tax Law requires a seller whose permit has been previously suspended or revoked to pay the State Board of Equalization a fee of $50 for the renewal or issuance of a permit. This bill would increase that fee to $100. (2) The Sales and Use Tax Law imposes a use tax on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Under existing law, there is a presumption that a vehicle, vessel, or aircraft bought outside of this state that is brought into this state within 12 months from the date of its purchase, was purchased from a retailer for storage, use, or other consumption in this state, under specified circumstances, including the circumstance where the vehicle, vessel, or aircraft was purchased by a California resident. Existing law provides an exception if an aircraft or vessel is brought into this state for the purpose of repair, retrofit, or modification. This bill would provide that a closely held corporation or a limited liability company is considered a California resident for purposes of this law if 50% or more of the shares or membership interests are held by shareholders or members who are California residents. This bill would also provide that an aircraft or vessel must be brought into this state exclusively for repair, retrofit, or modification, and in the case of a vessel, that work must be performed by a licensed repair facility, as specified, and in the case of an aircraft, that work must be performed by a certified repair station or a manufacturer's maintenance facility, as specified, for the exception to apply. (3) The Motor Vehicle Fuel Tax Law and the Diesel Fuel Tax Law define the term "terminal" for purposes of those laws. This bill would expand the definition of "terminal" to include a fuel production facility, as provided, and would define "fuel production facility" for purposes of those laws. (4) The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at the rate of $0.18 per gallon, and provides for a refund of the amount of that tax for, among other things, diesel fuel sold to any consulate officer or consulate employee under specified circumstances, and fuel sold for use by the United States and its agencies and instrumentalities. That law allows a supplier to file a claim for refund to be reimbursed and repaid the amount of the tax paid on diesel fuel as if the supplier sold the fuel directly to the consulate officer or consulate employee under specified circumstances and further allows a supplier to take a credit on its return in lieu of a refund. That law also allows a person to file a claim for refund to be reimbursed and repaid the amount of tax paid on diesel fuel as if the person sold the fuel directly to the United States and its agencies and instrumentalities under specified circumstances. This bill would allow a supplier to file a claim for refund, or take a credit on its return in lieu of a refund, even if the supplier did not make the direct sale of diesel fuel to the consulate officer or consulate employee, or to the United States and its agencies and instrumentalities, as provided. This bill would also make other changes to conform the Diesel Fuel Tax Law with the Motor Vehicle Fuel Tax Law. (5) The Fee Collection Procedures Law provides for the administration and collection of various fee programs by the State Board of Equalization. This bill would allow the board to require the payment of amount due and the filing of the returns for periods other than the period or periods set forth in the tax and fee laws administered under the Fee Collection Procedures Law.

Bill Text

• Chaptered 10/11/09 - Chaptered Current pdf October 11, 2009
• Enrolled 09/10/09 - Enrolled pdf September 10, 2009
• Amended 08/17/09 - Amended Senate pdf August 17, 2009
• Introduced 03/05/09 - Introduced pdf March 05, 2009
• AB1547 View text html

Action History

1. October 11, 2009

   Chaptered by Secretary of State - Chapter 545, Statutes of 2009.

2. October 11, 2009

   Approved by the Governor.

3. September 29, 2009

   Enrolled and to the Governor at 3:30 p.m.

4. September 08, 2009

   Senate amendments concurred in. To enrollment. (Ayes 48. Noes 30. Page 3123.)

5. September 03, 2009

   In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 5 pursuant to Assembly Rule 77.

6. September 02, 2009

   Read third time, passed, and to Assembly. (Ayes 22. Noes 16. Page 2124.)

7. August 19, 2009

   Read second time. To third reading.

8. August 18, 2009

   From committee: Do pass. (Ayes 8. Noes 4.) (August 17).

9. August 17, 2009

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

10. July 09, 2009

    From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 2.) (July 8).

11. June 11, 2009

    Referred to Com. on REV. & TAX.

12. May 28, 2009

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

13. May 28, 2009

    Read third time, passed, and to Senate. (Ayes 49. Noes 30. Page 1755.)

14. May 26, 2009

    Read second time. To third reading.

15. May 21, 2009

    From committee: Do pass. (Ayes 11. Noes 4.) (May 20).

16. April 28, 2009

    From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 6. Noes 2.) (April 27).

17. April 27, 2009

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

18. April 02, 2009

    Referred to Com. on REV. & TAX.

19. March 06, 2009

    From printer. May be heard in committee April 5.

20. March 05, 2009

    Read first time. To print.

Sponsors

• Committee on Revenue and Taxation · Primary

Votes

Subjects