California 2011-2012 Regular Session Status: Enacted

AB 318 — Franchise Tax Board: administration: penalties: legal holiday.

Last action — Chaptered by Secretary of State - Chapter 313, Statutes of 2012.

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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 09, 2011. 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 6 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

The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty. This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law. The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified. This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic limited liability company that has been suspended and that is doing business in this state, as specified.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 313, Statutes of 2012.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4:30 p.m.

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 52. Noes 24. Page 6234.).

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.

  6. Read third time. Passed. Ordered to the Assembly. (Ayes 24. Noes 14. Page 4649.).

  7. Read second time. Ordered to third reading.

  8. Read third time and amended. Ordered to second reading.

  9. Ordered to third reading.

  10. From consent calendar.

  11. Read second time. Ordered to consent calendar.

  12. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar.

  13. From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 8. Noes 0.) (June 13). Re-referred to Com. on APPR.

  14. Referred to Com. on GOV. & F.

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

  16. Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 3606.)

  17. Read second time. Ordered to consent calendar.

  18. From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (January 19).

  19. From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (January 9). Re-referred to Com. on APPR.

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

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

  22. In committee: Set, second hearing. Hearing canceled at the request of author.

  23. In committee: Set, first hearing. Hearing canceled at the request of author.

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

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

  26. Read first time. To print.

Sponsors

  • Skinner · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 6 voted No

Sponsors (1)

  • Skinner

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 318 SKINNER Concurrence in Senate Amendments

Passed 52 Yea · 24 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 512204
Republican 0200
Democratic 1000
Total 522404
% of votes cast 65%30%0%5%
How each member voted (80)
Member Party Vote
Gordon — Yea
Halderman — Not Voting
Hall — Yea
Eng — Yea
Yamada — Yea
Fuentes — Yea
Furutani — Yea
Garrick — Nay
Gatto — Yea
Gorell — Yea
Fong — Yea
Hagman — Nay
Allen — Yea
Hayashi — Yea
Hill — Yea
Huber — Yea
Butler — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Hueso — Yea
Fletcher — Yea
Huffman — Yea
Lara — Yea
Mendoza — Yea
Campos — Yea
Bonilla — Yea
Atkins — Yea
Monning — Yea
Ammiano — Yea
Block — Yea
Carter — Yea
Cedillo — Yea
Chesbro — Yea
Conway — Nay
Davis — Yea
Dickinson — Yea
Olsen — Nay
Pan — Yea
Skinner — Yea
Smyth — Nay
Swanson — Yea
Torres — Yea
Valadao — Nay
Wagner — Nay
Williams — Yea
Harkey — Nay
Knight — Nay
Miller — Nay
Morrell — Nay
Nestande — Nay
Nielsen — Nay
Cook — Not Voting
Achadjian — Nay
Alejo — Not Voting
Beall — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Jeffries — Nay
Logue — Nay
Ma — Yea
Mansoor — Nay
Norby — Nay
Perea — Yea
Silva — Nay
Solorio — Yea
Wieckowski — Yea
Feuer — Yea
Donnelly — Nay
Galgiani — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Bonnie Lowenthal — Yea
Roger Hernández — Not Voting
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

3rd Reading AB318 Skinner By Hernandez

Passed 24 Yea · 14 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 221302
Democratic 2000
Republican 0100
Total 241402
% of votes cast 60%35%0%5%
How each member voted (40)
Member Party Vote
Yee — Yea
Hancock — Yea
Wyland — Nay
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Cannella — Nay
Fuller — Nay
Harman — Not Voting
Runner — Not Voting
Huff — Nay
Leno — Yea
Dutton — Nay
Anderson — Nay
Blakeslee — Nay
Liu — Yea
Pavley — Yea
Simitian — Yea
Steinberg — Yea
Walters — Nay
Wolk — Yea
Alquist — Yea
Hernandez — Yea
Kehoe — Yea
Lieu — Yea
Price — Yea
Vargas — Yea
Wright — Yea
Corbett — Yea
Emmerson — Nay
Correa — Nay
Evans — Yea
DeSaulnier — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
La Malfa — Nay
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

AB 318 SKINNER Consent Calendar Second Day

Passed 75 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 72005
Democratic 1000
Total 75005
% of votes cast 94%0%0%6%
How each member voted (80)
Member Party Vote
Butler — Yea
Carter — Yea
Cedillo — Yea
Fong — Yea
Cook — Yea
Allen — Yea
Alejo — Yea
Olsen — Yea
Williams — Yea
Yamada — Yea
Fuentes — Yea
Galgiani — Yea
Garrick — Yea
Campos — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Fletcher — Yea
Gordon — Yea
Gorell — Not Voting
Chesbro — Yea
Hagman — Yea
Bonilla — Yea
Atkins — Yea
Halderman — Not Voting
Hall — Yea
Harkey — Not Voting
Hayashi — Yea
Conway — Yea
Beall — Yea
Davis — Not Voting
Dickinson — Yea
Donnelly — Yea
Huber — Yea
Huffman — Yea
Knight — Yea
Lara — Yea
Mendoza — Yea
Miller — Yea
Monning — Yea
Nestande — Yea
Nielsen — Yea
Pan — Yea
Perea — Yea
Silva — Yea
Skinner — Yea
Solorio — Yea
Swanson — Yea
Valadao — Yea
Wieckowski — Yea
Achadjian — Yea
Ammiano — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hill — Yea
Hueso — Yea
Jeffries — Yea
Logue — Yea
Ma — Yea
Mansoor — Yea
Morrell — Yea
Norby — Yea
Smyth — Not Voting
Torres — Yea
Wagner — Yea
Eng — Yea
Feuer — Yea
Furutani — Yea
Gatto — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Democratic 1000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Gatto — Yea
Hall — Yea
Campos — Yea
Harkey — Yea
Mitchell — Yea
Chesbro — Yea
Donnelly — Yea
Norby — Yea
Ammiano — Yea
Blumenfield — Yea
Bradford — Yea
Hill — Yea
Nielsen — Yea
Solorio — Yea
Wagner — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 318 do?
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty. This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law. The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified. This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic limited liability company that has been suspended and that is doing business in this state, as specified.
Who sponsors AB 318?
AB 318 is sponsored by Skinner.
What is the current status of AB 318?
This bill has been enacted into law. Introduced February 09, 2011. Enacted.
Where can I track AB 318?
Track AB 318 free on One Click Politics — get push/email alerts when it moves.

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