California 2009-2010 Regular Session Status: Enacted

AB 2195 — Taxation: State Board of Equalization:penalty: burden of proof.

Last action — Chaptered by Secretary of State - Chapter 168, Statutes of 2010.

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

This bill has been enacted into law. Introduced February 18, 2010. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Existing law imposes various taxes and fees that are administered and collected by the State Board of Equalization. Existing law provides that the taxpayer has the burden of proof in court proceedings for a refund of tax, while the state agency has the burden of proof with respect to its assertion of fraud or intent to evade penalties. This bill would provide, for purposes of the taxes and fees administered by the State Board of Equalization, that the board shall have the burden of proof, by clear and convincing evidence, in sustaining its assertion of penalties for intent to evade or fraud in a civil proceeding. This bill would also provide that its provisions shall not subject a taxpayer to unreasonable search or access to records in violation of the law, as provided.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 168, Statutes of 2010.

  2. Approved by the Governor.

  3. Enrolled and to the Governor at 4:50 p.m.

  4. In Assembly. To enrollment.

  5. Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4375.)

  6. Read second time. To Consent Calendar.

  7. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and to Consent Calendar.

  8. From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 3. Noes 0.) (June 23).

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

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

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

  12. Read second time. To Consent Calendar.

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

  14. Re-referred to Com. on APPR.

  15. Read second time and amended.

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

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

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

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

  20. Read first time. To print.

Sponsors

  • Silva · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Silva

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

Consent Calendar 2nd AB2195 Silva

Passed 34 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 31005
Democratic 2000
Republican 1000
Total 34005
% of votes cast 87%0%0%13%
How each member voted (39)
Member Party Vote
Yee — Yea
Hancock — Yea
Huff — Yea
Cedillo — Yea
Harman — Yea
Cogdill — Yea
Alquist — Yea
Ducheny — Yea
Dutton — Yea
Wyland — Yea
Lowenthal — Yea
Negrete — Yea
Runner — Yea
Leno — Yea
Liu — Yea
McLeod — Yea
Pavley — Yea
Price — Yea
Romero — Yea
Walters — Yea
Wiggins — Not Voting
Wolk — Yea
Wright — Yea
Aanestad — Yea
Ashburn — Yea
Hollingsworth — Yea
Kehoe — Yea
Oropeza — Not Voting
Simitian — Yea
Steinberg — Yea
Corbett — Yea
Emmerson — Yea
Correa — Yea
DeSaulnier — Not Voting
Denham — Not Voting
Florez — Not Voting
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

AB 2195 SILVA 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
Carter — Yea
Chesbro — Yea
Conway — Yea
Cook — Yea
Coto — Yea
Bill — Yea
Tom — Yea
Eng — Yea
Evans — Yea
Fuentes — Yea
Fuller — Yea
Charles — Yea
Galgiani — Yea
Garrick — Yea
Hagman — Yea
Hall — Yea
Harkey — Yea
Hernandez — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Hill — Yea
Fletcher — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
Ammiano — Yea
Bass — Yea
Beall — Yea
Davis — Yea
DeVore — Yea
Huffman — Yea
Jeffries — Yea
Lieu — Yea
Logue — Yea
Mendoza — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
John — Yea
A. — Yea
Perez — Yea
Yamada — Yea
Miller — Yea
Monning — Yea
Nestande — Yea
Norby — Not Voting
Ruskin — Yea
Skinner — Not Voting
Smyth — Yea
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Tran — Yea
Adams — Yea
Anderson — Yea
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Knight — Yea
Ma — Yea
Nava — Yea
Nielsen — Yea
Silva — Yea
Solorio — Yea
Torres — Yea
Villines — Yea
Emmerson — Yea
Feuer — Yea
Furutani — Yea
Gilmore — 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
Fuentes — Yea
Harkey — Yea
Conway — Yea
Charles — Yea
De — Yea
Leon — Yea
Bradford — Yea
Nielsen — Yea
Norby — Yea
Torrico — Yea
Ammiano — Yea
Miller — Yea
Skinner — Yea
Solorio — Yea
Torlakson — Yea
Coto — Yea
Davis — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 2195 do?
Existing law imposes various taxes and fees that are administered and collected by the State Board of Equalization. Existing law provides that the taxpayer has the burden of proof in court proceedings for a refund of tax, while the state agency has the burden of proof with respect to its assertion of fraud or intent to evade penalties. This bill would provide, for purposes of the taxes and fees administered by the State Board of Equalization, that the board shall have the burden of proof, by clear and convincing evidence, in sustaining its assertion of penalties for intent to evade or fraud in a civil proceeding. This bill would also provide that its provisions shall not subject a taxpayer to unreasonable search or access to records in violation of the law, as provided.
Who sponsors AB 2195?
AB 2195 is sponsored by Silva.
What is the current status of AB 2195?
This bill has been enacted into law. Introduced February 18, 2010. Enacted.
Where can I track AB 2195?
Track AB 2195 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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