California 2013-2014 Regular Session Status: In Committee 1 R cosponsors

AB 698 — Sales and use taxes: successor liability.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  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 2013-2014 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 requires, if any person liable for any amount under that law sells out his business or stock of goods or quits the business, his or her successors or assigns to withhold a sufficient amount of the purchase price to cover an amount equal to that liability until the former owner produces a receipt from the State Board of Equalization showing that it has been paid or a certificate stating that an amount is not due. That law provides that if the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. This bill would instead provide that the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchaser price if the purchaser of a business or stock of goods intentionally fails to withhold from the purchase price.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

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

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

  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. Referred to Com. on REV. & TAX.

  8. From printer. May be heard in committee March 24.

  9. Read first time. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

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
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Frequently asked questions

What does AB 698 do?
The Sales and Use Tax Law requires, if any person liable for any amount under that law sells out his business or stock of goods or quits the business, his or her successors or assigns to withhold a sufficient amount of the purchase price to cover an amount equal to that liability until the former owner produces a receipt from the State Board of Equalization showing that it has been paid or a certificate stating that an amount is not due. That law provides that if the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. This bill would instead provide that the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchaser price if the purchaser of a business or stock of goods intentionally fails to withhold from the purchase price.
Who sponsors AB 698?
AB 698 is sponsored by Grove, Shannon (Republican).
What is the current status of AB 698?
This bill died with 2013-2014 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 698?
Track AB 698 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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