BILL NUMBER: AB 1530	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 1, 2010
	AMENDED IN ASSEMBLY  APRIL 20, 2009

INTRODUCED BY   Assembly Member Skinner

                        FEBRUARY 27, 2009

    An act to add Section 38562.5 to the Health and Safety
Code, relating to greenhouse gas emissions.   An act to
amend Section 19533 of, and to add Section 19722 to, the Revenue and
Taxation Code, relating to taxation. 


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1530, as amended, Skinner.  Greenhouse gas emission
reduction measures.   Tax administration: Franchise Tax
Board: collection: restitution orders, penalties, and other amounts.
 
   Under existing law, income taxes and related taxes are collected
by the Franchise Tax Board.  
   This bill would authorize the Franchise Tax Board to collect
restitution orders, penalties, or any other amounts imposed by a
court of competent jurisdiction for criminal offenses upon a person
or entity that are due and payable to the Franchise Tax Board in any
manner provided by law for the collection of delinquent income tax
liability, as provided. This bill would authorize the Franchise Tax
Board to retain specified amounts for costs incurred by the Franchise
Tax Board to conduct an investigation, as provided.  
   Existing law establishes a priority for application of amounts
collected, in the event that a debtor has more than one debt being
collected by the Franchise Tax Board and the amount collected is
insufficient to satisfy the total amount owing.  
   This bill would add to this priority for application of amounts
collected, the amounts authorized to be collected by the Franchise
Tax Board described above.  
   The California Global Warming Solutions Act of 2006 requires the
State Air Resources Board to adopt greenhouse gas emissions limits
and emission reduction measures by regulation. Existing law requires
that any regulation adopted by the state board regarding greenhouse
gas emission reductions ensure that the greenhouse gas emission
reductions achieved are real, permanent, quantifiable, verifiable,
and enforceable by the state board.  
   This bill would require the state board to adopt protocols for the
evaluation, quantification, and verification of any greenhouse gas
emission reduction measure that relies on electrical energy
efficiency to ensure that the reductions comply with existing
requirements. The bill would require the state board, in adopting
these protocols, to consult with the Public Utilities Commission, the
State Energy Resources Conservation and Development Commission, and
experts in the field of energy efficiency. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

   SECTION 1.    Section 19533 of the   Revenue
and Taxation Code   is amended to read: 
   19533.  In the event the debtor has more than one debt being
collected by the Franchise Tax Board and the amount collected by the
Franchise Tax Board is insufficient to satisfy the total amount
owing, the amount collected shall be applied in the following
priority:
   (a) Payment of any delinquencies transferred for collection under
Article 5 (commencing with Section 19270) of Chapter 5.
   (b) Payment of any taxes, additions to tax, penalties, interest,
fees, or other amounts due and payable under Part 7.5 (commencing
with Section 13201), Part 10 (commencing with Section 17001), Part 11
(commencing with Section 23001), or this part  , and amounts
authorized to be collected under Section 19722  .
   (c) Payment of delinquent wages collected pursuant to the Labor
Code.
   (d) Payment of delinquencies collected under Section 10878.
   (e) Payment of any amounts due that are referred for collection
under Article 5.5 (commencing with Section 19280) of Chapter 5.
   (f) Payment of any amounts that are referred for collection
pursuant to Section 62.9 of the Labor Code.
   (g) Payment of delinquent penalties collected for the Department
of Industrial Relations pursuant to the Labor Code.
   (h) Payment of delinquent fees collected for the Department of
Industrial Relations pursuant to the Labor Code.
   (i) Payment of delinquencies referred by the Student Aid
Commission.
   (j) Notwithstanding the payment priority established by this
section, voluntary payments  made by a taxpayer 
designated by the taxpayer as payment for a personal income tax
liability  or as a payment on amounts authorized to be collected
under Section 19722  , shall not be applied pursuant to this
priority, but shall instead be applied  solely to the
personal income tax liability for which the voluntary payment was
made   as designated  .
   SEC. 2.    Section 19722 is added to the  
Revenue and Taxation Code   , to read:  
   19722.  (a) (1) Restitution orders, fines, penalties, or any other
amounts imposed by a court of competent jurisdiction for criminal
offenses upon a person or any other entity that are due and payable
to the Franchise Tax Board may be collected by the Franchise Tax
Board in any manner provided by law for collection of a delinquent
income tax liability, including, but not limited to, issuance of an
order and levy under Article 4 (commencing with Section 706.070) of
Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil
Procedure in the manner provided for earnings withholding orders for
taxes.
   (2) Amounts imposed by a court of competent jurisdiction as an
order of restitution for criminal offenses shall be treated as final
and due and payable to the State of California on the date that
amount is established on the records of the Franchise Tax Board.
   (b) Part 10 (commencing with Section 17001), Part 10.7 (commencing
with Section 21001), and Part 11 (commencing with Section 23001)
shall apply to amounts collected under this section in the same
manner and with the same force and effect and to the full extent as
if the language of those laws had been incorporated in full into this
section, except to the extent that any provision is either
inconsistent with this section or is not relevant to this section.
   (c) Notwithstanding Chapter 6 (commencing with Section 19301), no
refund or credit may be allowed for any amounts paid or payments
applied under this section.
   (d) Amounts authorized to be collected pursuant to this section
shall accrue interest at the greater of the rate applicable to the
amounts being collected or the rate provided under Section 19521 from
and after the date the amounts are established on the records of the
Franchise Tax Board.
   (e) Amounts authorized to be collected pursuant to this section
are not subject to Section 19255.
   (f) Notwithstanding Section 19204 or Chapter 14 (commencing with
Section 7150) of Division 7 of Title 1 of the Government Code, any
portion of the amounts authorized to be collected under this section
that remain unsatisfied may be collected by the recording of a Notice
of State Tax Lien. The Franchise Tax Board may record or extend a
recorded Notice of State Tax Lien at any time until the amount due,
including any accrued interest, is paid in full.
   (g) The Franchise Tax Board may retain those amounts ordered to be
paid by a court of competent jurisdiction by a person or any other
entity for the costs incurred by the Franchise Tax Board to conduct
any investigation as a result of this section.
   (h) This section shall apply on and after January 1, 2011, to
amounts authorized to be collected pursuant to this section that are
due and payable to the Franchise Tax Board before, on, or after
January 1, 2011.  
  SECTION 1.    Section 38562.5 is added to the
Health and Safety Code, to read:
   38562.5.  The state board shall adopt protocols for the
evaluation, quantification, and verification of any greenhouse gas
emission reduction measure that relies on electrical energy
efficiency to ensure that the reductions comply with the requirements
of Section 38562. In adopting these protocols, the state board shall
consult with the Public Utilities Commission, the Energy Resources
Conservation and Development Commission, and experts in the field of
energy efficiency. The protocols shall apply to any energy efficiency
measure claimed as a greenhouse gas emission reduction measure.