California 2011-2012 Regular Session Status: Enacted

SB 1548 — State Board of Equalization: offer in compromise.

Last action — Chaptered by Secretary of State. Chapter 285, Statutes of 2012.

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

This bill has been enacted into law. Introduced February 24, 2012. 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

After January 1, 2007, and before January 1, 2013, the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified. This bill would extend the repeal date for the above provisions to January 1, 2018. The bill, by extending the repeal date, would expand an existing crime and, thus, impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 285, Statutes of 2012.

  2. Approved by the Governor.

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

  4. In Senate. Ordered to engrossing and enrolling.

  5. Read third time. Passed. (Ayes 79. Noes 0. Page 5972.) Ordered to the Senate.

  6. Read second time. Ordered to consent calendar.

  7. From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 8).

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 2). Re-referred to Com. on APPR.

  9. Placed on REV. & TAX. suspense file.

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

  11. In Assembly. Read first time. Held at Desk.

  12. Read third time. Passed. (Ayes 37. Noes 0. Page 3496.) Ordered to the Assembly.

  13. Ordered to special consent calendar.

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

  15. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be amended.

  16. Set for hearing May 7.

  17. From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0. Page 3306.) (April 25). Re-referred to Com. on APPR.

  18. Set for hearing April 25.

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

  20. Read first time.

  21. From printer. May be acted upon on or after March 26.

  22. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

  • Wyland · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Wyland

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

SB 1548 Wyland Consent Calendar Second Day

Passed 79 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 76001
Republican 2000
Democratic 1000
Total 79001
% of votes cast 99%0%0%1%
How each member voted (80)
Member Party Vote
Gorell — Yea
Halderman — Yea
Yamada — Yea
Feuer — Yea
Furutani — Yea
Gordon — Yea
John A. Pérez — Yea
Mitchell — Yea
Hagman — Yea
Hall — Yea
Atkins — Yea
Harkey — Yea
Butler — Yea
Hayashi — Yea
Hill — Yea
Campos — Yea
Portantino — Yea
Hueso — Yea
Huffman — Yea
Carter — Yea
Allen — Yea
Knight — Yea
Cedillo — Yea
Chesbro — Yea
Logue — Yea
Bonilla — Yea
Alejo — Yea
Conway — Yea
Cook — Yea
Donnelly — Yea
Mendoza — Yea
Nestande — Yea
Nielsen — Yea
Norby — Yea
Olsen — Yea
Perea — Yea
Silva — Yea
Swanson — Yea
Torres — Yea
Valadao — Yea
Wieckowski — Yea
Fong — Yea
Fletcher — Yea
Galgiani — Yea
Beall — Yea
Block — Yea
Monning — Yea
Morrell — Yea
Smyth — Yea
Achadjian — Yea
Ammiano — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Huber — Yea
Jeffries — Yea
Lara — Not Voting
Ma — Yea
Mansoor — Yea
Miller — Yea
Pan — Yea
Skinner — Yea
Solorio — Yea
Wagner — Yea
Williams — Yea
Eng — Yea
Davis — Yea
Dickinson — Yea
Fuentes — Yea
Garrick — 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
Hall — Yea
Campos — Yea
Gatto — Yea
Mitchell — Yea
Harkey — Yea
Hill — Yea
Lara — Yea
Davis — Yea
Donnelly — Yea
Nielsen — Yea
Wagner — Yea
Blumenfield — Yea
Bradford — Yea
Norby — Yea
Solorio — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Special Consent #10

Passed 37 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 35002
Democratic 2000
Republican 0001
Total 37003
% of votes cast 93%0%0%8%
How each member voted (40)
Member Party Vote
Yee — Yea
Hancock — Yea
Fuller — Yea
Lowenthal — Yea
Cannella — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Runner — Not Voting
Anderson — Yea
Dutton — Yea
Harman — Yea
Hernandez — Yea
Huff — Yea
Lieu — Yea
Pavley — Yea
Price — Yea
Simitian — Yea
Steinberg — Yea
Vargas — Yea
Wolk — Yea
Wright — Yea
Alquist — Yea
Blakeslee — Yea
Kehoe — Yea
Leno — Yea
Liu — Yea
Walters — Yea
Wyland — Not Voting
Corbett — Yea
Emmerson — Yea
Correa — Yea
Evans — Yea
DeSaulnier — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Not Voting

Official roll call →

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 1548 do?
After January 1, 2007, and before January 1, 2013, the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified. This bill would extend the repeal date for the above provisions to January 1, 2018. The bill, by extending the repeal date, would expand an existing crime and, thus, impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Who sponsors SB 1548?
SB 1548 is sponsored by Wyland.
What is the current status of SB 1548?
This bill has been enacted into law. Introduced February 24, 2012. Enacted.
Where can I track SB 1548?
Track SB 1548 free on One Click Politics — get push/email alerts when it moves.

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