California 2015-2016 Regular Session Status: In Committee

AB 2749 — Heavy equipment rentals: rental agreements: property tax reimbursement.

Last action — In committee: Held under submission.

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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 2015-2016 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 law prescribes the manner in which contracts or agreements may be created. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would establish, in a rental agreement of heavy equipment property by a qualified heavy equipment renter, a rebuttable presumption that the parties agreed to the addition of estimated personal property tax reimbursement to the rental price of heavy equipment property to a lessee if specified conditions occur, including that the rental agreement states that the estimated personal property tax reimbursement amount charged is the amount estimated by the qualified heavy equipment renter owed for personal property tax on that heavy equipment property for a specified lien date and that any amounts in excess of the actual amount of personal property taxes owed on the heavy equipment property will be remitted to the State Board of Equalization for deposit into the state General Fund. This bill would require every qualified heavy equipment renter to register with the State Board of Equalization, as provided, and would require a qualified heavy equipment renter to file an annual return with the board, in a form prescribed by the board, that shows the ad valorem property tax levied on qualified heavy equipment property for the previous fiscal year lien date and the property tax reimbursement collected in the aggregate on any heavy equipment property for the 12-month period ending August 31. This bill would require any property tax reimbursement that is collected in excess of the ad valorem property tax levied to be paid to the board and would require the board to collect those excess reimbursement amounts pursuant to the procedures set forth in the Fee Collection Procedures Law. This bill would require all amounts, less refunds, to be deposited into the General Fund. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would 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. In committee: Held under submission.

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

  3. Re-referred to Com. on APPR.

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

  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 18). Re-referred to Com. on APPR.

  6. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  7. Re-referred to Com. on JUD.

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

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

  10. Read first time.

  11. From printer. May be heard in committee March 22.

  12. Introduced. To print.

Sponsors

  • Brough · Primary
  • Pan · Cosponsor

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 120 not signed on

Sponsors (1)

  • Brough

Co-sponsors (1)

  • Pan

Not signed on (120)

120 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.

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Votes

Subjects

taxation
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Frequently asked questions

What does AB 2749 do?
Existing law prescribes the manner in which contracts or agreements may be created. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would establish, in a rental agreement of heavy equipment property by a qualified heavy equipment renter, a rebuttable presumption that the parties agreed to the addition of estimated personal property tax reimbursement to the rental price of heavy equipment property to a lessee if specified conditions occur, including that the rental agreement states that the estimated personal property tax reimbursement amount charged is the amount estimated by the qualified heavy equipment renter owed for personal property tax on that heavy equipment property for a specified lien date and that any amounts in excess of the actual amount of personal property taxes owed on the heavy equipment property will be remitted to the State Board of Equalization for deposit into the state General Fund. This bill would require every qualified heavy equipment renter to register with the State Board of Equalization, as provided, and would require a qualified heavy equipment renter to file an annual return with the board, in a form prescribed by the board, that shows the ad valorem property tax levied on qualified heavy equipment property for the previous fiscal year lien date and the property tax reimbursement collected in the aggregate on any heavy equipment property for the 12-month period ending August 31. This bill would require any property tax reimbursement that is collected in excess of the ad valorem property tax levied to be paid to the board and would require the board to collect those excess reimbursement amounts pursuant to the procedures set forth in the Fee Collection Procedures Law. This bill would require all amounts, less refunds, to be deposited into the General Fund. By expanding the application of the Fee Collection Procedures Law, which imposes criminal penalties for various acts, this bill would 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 AB 2749?
AB 2749 is sponsored by Brough and Pan.
What is the current status of AB 2749?
This bill died with 2015-2016 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 2749?
Track AB 2749 free on One Click Politics — get push/email alerts when it moves.

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