California 2009-2010 Regular Session Status: In Committee

AB 2556 — State Board of Equalization: administration: interest waiver: foreign purchases.

Last action — From committee without further action.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 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 “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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or 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. That law exempts from use tax, the storage, use, or the consumption of the first $800 of tangible personal property that is purchased in a foreign country and hand-carried into this state within a 30- day period. That law requires the payment of interest at a specified rate on a failure to timely pay taxes, 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, for a taxpayer, as described, all or any part of the interest imposed on the failure to timely pay use tax on the storage, use, or other consumption of tangible personal property, where the board discovered the nonpayment as a result of obtaining information with respect to the liability from the United States Customs Service, if the tax is remitted within 90 days of notification by the board.

Bill Text

Action History

  1. From committee without further action.

  2. In committee: Set, second hearing. Held under submission.

  3. In committee: Set, first hearing. Referred to APPR. suspense file.

  4. From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 9. Noes 0.) (April 19).

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

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

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

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

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

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

  11. Read first time.

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

  13. Introduced. To print.

Sponsors

  • Fuller · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Fuller

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

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 AB 2556 do?
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or 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. That law exempts from use tax, the storage, use, or the consumption of the first $800 of tangible personal property that is purchased in a foreign country and hand-carried into this state within a 30- day period. That law requires the payment of interest at a specified rate on a failure to timely pay taxes, 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, for a taxpayer, as described, all or any part of the interest imposed on the failure to timely pay use tax on the storage, use, or other consumption of tangible personal property, where the board discovered the nonpayment as a result of obtaining information with respect to the liability from the United States Customs Service, if the tax is remitted within 90 days of notification by the board.
Who sponsors AB 2556?
AB 2556 is sponsored by Fuller.
What is the current status of AB 2556?
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 AB 2556?
Track AB 2556 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 2556

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 2556

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →