California 2009-2010 Regular Session Status: In Committee

SB 1306 — Sales and use taxes: collections agreements: delinquent accounts.

Last action — From committee without further action.

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

This bill died with 2009-2010 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing law authorizes the State Board of Equalization to take various collection actions to effect the collection of delinquent amounts due under the Sales and Use Tax Law and also authorizes the board to contract with a private collection company to identify and collect out-of-state sales and use tax delinquent accounts. This bill would authorize the board to enter into agreements with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under specified statutes requiring the payment of sales and use taxes, but only if the agreements do not displace, as defined, civil service employees, and the board has exhausted all internal procedures to collect on delinquent accounts. The bill would require that any amounts received by the board from collections on delinquent accounts pursuant to those provisions be deposited into the Delinquent Sales and Use Tax Collection Fund, which the bill would create in the State Treasury. This bill would continuously appropriate moneys in the new fund to reimburse the board for its contracting costs and would prohibit these funds from being used in place of funds from other sources that are available for appropriation to the board, as provided.

Bill Text

Action History

  1. From committee without further action.

  2. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on REV. & TAX.

  3. Set for hearing April 14.

  4. To Com. on REV. & TAX.

  5. From print. May be acted upon on or after March 23.

  6. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Runner · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Runner

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1306 do?
Existing law authorizes the State Board of Equalization to take various collection actions to effect the collection of delinquent amounts due under the Sales and Use Tax Law and also authorizes the board to contract with a private collection company to identify and collect out-of-state sales and use tax delinquent accounts. This bill would authorize the board to enter into agreements with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under specified statutes requiring the payment of sales and use taxes, but only if the agreements do not displace, as defined, civil service employees, and the board has exhausted all internal procedures to collect on delinquent accounts. The bill would require that any amounts received by the board from collections on delinquent accounts pursuant to those provisions be deposited into the Delinquent Sales and Use Tax Collection Fund, which the bill would create in the State Treasury. This bill would continuously appropriate moneys in the new fund to reimburse the board for its contracting costs and would prohibit these funds from being used in place of funds from other sources that are available for appropriation to the board, as provided.
Who sponsors SB 1306?
SB 1306 is sponsored by Runner.
What is the current status of SB 1306?
This bill died with 2009-2010 Regular Session. It reached “In Committee” 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 SB 1306?
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