BILL NUMBER: AB 2030	CHAPTERED  09/21/04

	CHAPTER  634
	FILED WITH SECRETARY OF STATE  SEPTEMBER 21, 2004
	APPROVED BY GOVERNOR  SEPTEMBER 21, 2004
	PASSED THE SENATE  AUGUST 26, 2004
	PASSED THE ASSEMBLY  MAY 20, 2004
	AMENDED IN ASSEMBLY  MAY 10, 2004

INTRODUCED BY   Assembly Member Cogdill

                        FEBRUARY 13, 2004

   An act to amend Section 30458.3 of, and to add Section 30459.8 to,
the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2030, Cogdill.  Cigarette and Tobacco Products Tax Law:
hearings.
   Under existing law, the State Board of Equalization is required to
conduct an annual hearing before the full board where industry
representatives and individual taxpayers are allowed to present
proposals for changes to the Cigarette and Tobacco Products Tax Law
that may improve voluntary compliance and the relationship between
taxpayers and the government.
   This bill would require the State Board of Equalization to conduct
at least 2 such hearings per year that may advance voluntary
compliance and improve the relationship between taxpayers and
government.  This bill would also require the board to post quarterly
on its Web site the cigarette and tobacco products revenues
collected and disbursed for the previous quarter to specified funds.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 30458.3 of the Revenue and Taxation Code is
amended to read:
   30458.3.  The board shall conduct at least two hearings per year
before the full board where industry representatives and individual
taxpayers are allowed to present their proposals on changes to the
Cigarette and Tobacco Products Tax Law that may further advance
voluntary compliance and improve the relationship between taxpayers
and government.
  SEC. 2.  Section 30459.8 is added to the Revenue and Taxation Code,
to read:
   30459.8.  The board shall, in each calendar quarter, post on its
Web site the amounts of cigarette and tobacco products revenues
collected and disbursed for the previous calendar quarter to the
General Fund, Breast Cancer Fund, the Cigarette and Tobacco Products
Surtax Fund, and the California Children and Families Trust Fund
Account.