California 2013-2014 Regular Session Status: Passed Assembly

AB 43 — Sales and use taxes: claim for refund: customer refunds.

Last action — From Senate committee without further action.

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would authorize a person to make an irrevocable election to assign to the customer the right to receive the amount that would be refunded to the person, provided specified conditions are met, including that the amount be $50,000 or greater, and would authorize the board to make that payment to the customer.

Bill Text

Action History

  1. From Senate committee without further action.

  2. In committee: Held under submission.

  3. In committee: Placed on APPR. suspense file.

  4. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.

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

  6. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 25). Re-referred to Com. on APPR.

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

  8. In committee: Hearing postponed by committee.

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

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

  11. Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 3726.)

  12. Read second time. Ordered to consent calendar.

  13. From committee: Do pass. To consent calendar. (Ayes 16. Noes 0.) (January 23).

  14. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (January 13). Re-referred to Com. on APPR.

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

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

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

  18. In committee: Hearing postponed by committee.

  19. From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 10. Noes 0.) (May 6). Re-referred to Com. on REV. & TAX.

  20. Re-referred to Com. on RLS. pursuant to Assembly Rule 96.

  21. Re-referred to Com. on JUD.

  22. From committee chair, with author's amendments: Amend, and re-refer to Com. on JUD. Read second time and amended.

  23. From committee: Do pass and re-refer to Com. on JUD. (Ayes 9. Noes 0.) (April 22). Re-referred to Com. on JUD.

  24. In committee: Hearing postponed by committee.

  25. Re-referred to Coms. on REV. & TAX. and JUD. pursuant to Assembly Rule 96.

  26. Re-referred to Com. on JUD.

  27. From committee chair, with author's amendments: Amend, and re-refer to Com. on JUD. Read second time and amended.

  28. Referred to Coms. on JUD. and REV. & TAX.

  29. Read first time.

  30. From printer. May be heard in committee January 16.

  31. Introduced. To print.

Sponsors

  • Bocanegra · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Bocanegra

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 43 BOCANEGRA Consent Calendar Second Day

Passed 78 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 71002
Democratic 4000
Republican 3000
Total 78002
% of votes cast 98%0%0%3%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Harkey — Yea
Holden — Yea
Linder — Yea
Maienschein — Yea
Mansoor — Yea
Olsen — Yea
Ridley-Thomas — Yea
Weber — Yea
Cooley — Yea
Nazarian — Yea
Daly — Yea
Rodriguez — Yea
Campos — Yea
Gomez — Yea
Hagman — Yea
Chau — Yea
Allen — Yea
Chávez — Yea
Bonilla — Yea
Hall — Yea
Morrell — Yea
Mullin — Yea
Quirk — Yea
Rendon — Yea
Skinner — Yea
Ting — Yea
Gray — Yea
Wagner — Yea
Ammiano — Yea
Bloom — Yea
Conway — Yea
Dickinson — Yea
Donnelly — Yea
Wieckowski — Yea
Wilk — Yea
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Lowenthal — Yea
Garcia — Yea
Gatto — Yea
Atkins — Yea
Fong — Yea
Chesbro — Yea
Jones-Sawyer — Yea
Bigelow — Yea
Dababneh — Yea
Levine — Yea
Logue — Not Voting
Medina — Yea
Melendez — Yea
Nestande — Yea
Pan — Yea
Perea — Not Voting
Waldron — Yea
Williams — Yea
Eggman — Yea
Fox — Yea
Frazier — Yea
Yamada — Yea
Gordon — Yea
Gorell — Yea
Beth Gaines — Yea
Jim Patterson — Yea
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 16 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 15001
Democratic 1000
Total 16001
% of votes cast 94%0%0%6%
How each member voted (17)
Member Party Vote
Bradford — Yea
Holden — Yea
Linder — Yea
Quirk — Yea
Wagner — Yea
Campos — Yea
Gatto — Yea
Bocanegra — Yea
Allen — Yea
Bigelow — Yea
Donnelly — Not Voting
Eggman — Yea
Pan — Yea
Ridley-Thomas — Yea
Weber — Yea
Gomez — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 43 do?
Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would authorize a person to make an irrevocable election to assign to the customer the right to receive the amount that would be refunded to the person, provided specified conditions are met, including that the amount be $50,000 or greater, and would authorize the board to make that payment to the customer.
Who sponsors AB 43?
AB 43 is sponsored by Bocanegra.
What is the current status of AB 43?
This bill died with 2013-2014 Regular Session. It reached “Passed Assembly” 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 43?
Track AB 43 free on One Click Politics — get push/email alerts when it moves.

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