BILL NUMBER: AB 892	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Daly

                        FEBRUARY 22, 2013

   An act to amend Section 6901 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 892, as introduced, Daly. Sales and use taxes: refund.
   Existing sales and use tax laws impose a tax 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.
Existing law requires the State Board of Equalization to credit any
excess amount, penalty, or interest collected or paid to the person
from whom it was collected or paid and to refund the balance to the
person, as specified.
   This bill would make technical, nonsubstantive changes to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 6901 of the Revenue and Taxation Code is
amended to read:
   6901.  If the board determines that any amount, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in the records of the board and shall certify the amount collected in
excess of the amount legally due and the person from whom it was
collected or by whom paid. The excess amount collected or paid shall
be credited by the board on any amounts then due and payable from the
person from whom the excess amount was collected or by whom it was
paid under this part, and the balance shall be refunded to the
person, or his or her successors, administrators, or executors, if a
determination by the board is made in any of the following cases:
   (a) Any amount of tax, interest, or penalty was not required to be
paid.
   (b) Any amount of prepayment of sales tax, interest, or penalty
paid pursuant to Article 1.5 (commencing with Section 6480) of
Chapter 5 was not required to be paid.
   (c) Any amount that is approved as a settlement pursuant to
Section 7093.5.
    Any   An  overpayment of the use tax by
a purchaser to a retailer who is required to collect the tax and who
gives the purchaser a receipt therefor pursuant to Article 1
(commencing with Section 6201) of Chapter 3 shall be credited or
refunded by the state to the purchaser.  Any   A
 proposed determination by the board pursuant to this section
with respect to an amount in excess of fifty thousand dollars
($50,000) shall be available as a public record for at least 10 days
prior to the effective date of that determination.