California 2017-2018 Regular Session Status: In Committee 1 D cosponsors

AB 1566 — Sales and use taxes: underpayments: overpayments.

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 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and provides various exemptions from those taxes. Existing law requires that 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. This bill, notwithstanding any other law, would require the board, on and after January 1, 2018, and before January 1, 2023, to credit and setoff underpayment of taxes barred by the statute of limitations, provided a specified condition is met, in one quarter against an overpayment of taxes in another quarter within the same calendar year, if both the set off and overpayment occurred during the same period put at issue by the taxpayer's claim to refund. The bill, under the same conditions, would also require the board, on and after January 1, 2018, and before January 1, 2023, to credit and set off overpayment of taxes barred by the statute of limitations in one quarter against an underpayment of taxes in another quarter within the same calendar year, if both the setoff and overpayment occurred during the same period put at issue by the taxpayer's claim for refund. On or before January 1, 2021, the bill would require the board to submit a specified report to the Legislature relating to these requirements.

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: Held under submission.

  4. In committee: Set, first hearing. Referred to APPR. suspense file.

  5. Re-referred to Com. on APPR.

  6. Read second time and amended.

  7. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 3).

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

  9. From printer. May be heard in committee March 21.

  10. 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 1566 do?
Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and provides various exemptions from those taxes. Existing law requires that 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. This bill, notwithstanding any other law, would require the board, on and after January 1, 2018, and before January 1, 2023, to credit and setoff underpayment of taxes barred by the statute of limitations, provided a specified condition is met, in one quarter against an overpayment of taxes in another quarter within the same calendar year, if both the set off and overpayment occurred during the same period put at issue by the taxpayer's claim to refund. The bill, under the same conditions, would also require the board, on and after January 1, 2018, and before January 1, 2023, to credit and set off overpayment of taxes barred by the statute of limitations in one quarter against an underpayment of taxes in another quarter within the same calendar year, if both the setoff and overpayment occurred during the same period put at issue by the taxpayer's claim for refund. On or before January 1, 2021, the bill would require the board to submit a specified report to the Legislature relating to these requirements.
Who sponsors AB 1566?
AB 1566 is sponsored by Irwin, Jacqui (Democratic).
What is the current status of AB 1566?
This bill died with 2017-2018 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 1566?
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