California 2017-2018 Regular Session Status: To Executive

SB 11 — Taxes: interest: penalties.

Last action — Last day to consider Governor’s veto pursuant to Joint Rule 58.5.

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

This bill died with 2017-2018 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing law requires the State Board of Equalization to administer various taxes, surcharges, and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for 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. This bill would prohibit, as of specified dates under the laws listed above, the assessment of interest and specified penalties against any person for failure to timely file a return or make payments of any taxes, surcharges, or fees imposed under those laws if the failure to timely file a return or make a payment is attributable to the failure of the State Board of Equalization's or its successor agency's Internet Web site, as provided, unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period. The bill would only permit interest or penalty relief if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person. The bill would make these provisions operative on specified dates subject to a specified contingency, and would require the board or its successor agency to post notice of the operation of these provisions on its Internet Web site.

Bill Text

Action History

  1. Last day to consider Governor’s veto pursuant to Joint Rule 58.5.

  2. In Senate. Consideration of Governor's veto pending.

  3. Vetoed by the Governor.

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

  5. Assembly amendments concurred in. (Ayes 37. Noes 0. Page 2351.) Ordered to engrossing and enrolling.

  6. Ordered to special consent calendar.

  7. In Senate. Concurrence in Assembly amendments pending.

  8. Read third time. Passed. (Ayes 76. Noes 0. Page 2768.) Ordered to the Senate.

  9. Read second time. Ordered to consent calendar.

  10. From committee: Do pass. Ordered to consent calendar. (Ayes 16. Noes 0.) (July 19).

  11. Read second time and amended. Re-referred to Com. on APPR.

  12. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 26).

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

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

  15. Read third time. Passed. (Ayes 37. Noes 0. Page 1133.) Ordered to the Assembly.

  16. Read second time. Ordered to third reading.

  17. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  18. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  19. Set for hearing May 15.

  20. May 8 set for first hearing canceled at the request of author.

  21. Set for hearing May 8.

  22. Read second time and amended. Re-referred to Com. on APPR.

  23. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 744.) (April 19).

  24. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  25. Set for hearing April 19.

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

  27. From printer. May be acted upon on or after January 5.

  28. Introduced. Read first time. To Com. on RLS. for assignment. 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.

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

Special Consent Calendar # SB11

Passed 37 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 32003
Democratic 5000
Total 37003
% of votes cast 93%0%0%8%
How each member voted (40)
Member Party Vote
Mendoza — Yea
Morrell — Yea
Pan — Yea
Cannella — Yea
Dodd — Yea
Galgiani — Yea
Glazer — Yea
Hernandez — Yea
Hertzberg — Yea
De León — Yea
Mitchell — Yea
Hill — Yea
Hueso — Not Voting
Allen — Yea
Lara — Yea
Atkins — Yea
Leyva — Yea
Portantino — Not Voting
Monning — Not Voting
Moorlach — Yea
Newman — Yea
Nielsen — Yea
Roth — Yea
Anderson — Yea
Bates — Yea
Beall — Yea
Bradford — Yea
Skinner — Yea
Vidak — Yea
Wieckowski — Yea
Wilk — Yea
Fuller — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea
Stern, Henry I. Democratic Yea
Wiener, Scott D. Democratic Yea

Official roll call →

SB 11 Gaines Consent Calendar Second Day

Passed 76 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 56002
Democratic 14001
Republican 6000
Total 76003
% of votes cast 96%0%0%4%
How each member voted (79)
Member Party Vote
Acosta — Yea
Bigelow — Yea
Bloom — Yea
Brough — Yea
Holden — Yea
Levine — Yea
Mathis — Yea
Rendon — Yea
Ridley-Thomas — Yea
Rodriguez — Yea
Thurmond — Yea
Chávez — Yea
Frazier — Yea
Gloria — Yea
Gonzalez Fletcher — Yea
Low — Yea
Fong — Yea
Salas — Yea
Mayes — Yea
Chau — Yea
Chu — Yea
Medina — Yea
Melendez — Yea
Mullin — Yea
Nazarian — Yea
Quirk — Yea
Santiago — Yea
Ting — Yea
Voepel — Yea
Weber — Yea
Wood — Yea
Gray — Yea
Bocanegra — Yea
Friedman — Yea
Rubio — Yea
Harper — Yea
Jones-Sawyer — Yea
Kiley — Yea
Burke — Yea
Maienschein — Yea
McCarty — Not Voting
Baker — Yea
Chiu — Yea
Cooley — Yea
Cooper — Yea
O'Donnell — Yea
Obernolte — Yea
Steinorth — Yea
Waldron — Yea
Eggman — Yea
Cunningham — Yea
Dababneh — Yea
Daly — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Mark Stone — Yea
Travis Allen — Not Voting
Aguiar-Curry, Cecilia M. Democratic Not Voting
Arambula, Joaquin Democratic Yea
Berman, Marc Democratic Yea
Bonta, Mia Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass. To Consent Calendar.

Passed 16 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13000
Democratic 3000
Republican 0001
Total 16001
% of votes cast 94%0%0%6%
How each member voted (17)
Member Party Vote
Bigelow — Yea
Bloom — Yea
Brough — Yea
Obernolte — Yea
Eggman — Yea
Fong — Yea
McCarty — Yea
Gonzalez Fletcher — Yea
Chau — Yea
Quirk — Yea
Bocanegra — Yea
Friedman — Yea
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Muratsuchi, Al Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Gallagher, James Republican Not Voting

Official roll call →

Do pass as amended and be re-referred to the Committee on [Appropriations]

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7001
Republican 1000
Democratic 1000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Brough — Not Voting
Quirk — Yea
Bocanegra — Yea
Burke — Yea
Mullin — Yea
Ridley-Thomas — Yea
Dababneh — Yea
Travis Allen — Yea
Gipson, Mike A. Democratic Yea
Chen, Phillip Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 11 do?
Existing law requires the State Board of Equalization to administer various taxes, surcharges, and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for 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. This bill would prohibit, as of specified dates under the laws listed above, the assessment of interest and specified penalties against any person for failure to timely file a return or make payments of any taxes, surcharges, or fees imposed under those laws if the failure to timely file a return or make a payment is attributable to the failure of the State Board of Equalization's or its successor agency's Internet Web site, as provided, unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period. The bill would only permit interest or penalty relief if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person. The bill would make these provisions operative on specified dates subject to a specified contingency, and would require the board or its successor agency to post notice of the operation of these provisions on its Internet Web site.
Who sponsors SB 11?
SB 11 is sponsored by Beth Gaines.
What is the current status of SB 11?
This bill died with 2017-2018 Regular Session. It reached “To Executive” 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 SB 11?
Track SB 11 free on One Click Politics — get push/email alerts when it moves.

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