Amended in Senate June 24, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 1222


Introduced by Assembly Member Bloom

February 22, 2013


An actbegin delete to amend Sections 7094, 9272, 30459.2, 32472, 40212, 41172, 43523, 45868, 46623, 50156.12, 55333, and 60632 of the Revenue and Taxation Code, relating to taxationend deletebegin insert relating to hazardous substancesend insert.

LEGISLATIVE COUNSEL’S DIGEST

AB 1222, as amended, Bloom. begin deleteTax administration: Taxpayers’ Rights Advocate: levy or notice to withhold: return of funds. end deletebegin insertHazardous substances: oil recycling: legislative intentend insertbegin insert.end insert

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Existing law requires the Department of Toxic Substances to implement and administer various programs regulating the treatment and disposal of hazardous substances. The California Oil Recycling Enhancement Act, which is administered by the California Department of Resources Recycling and Recovery, establishes a used oil recycling program designed to discourage the illegal disposal of used oil.

end insert
begin insert

This bill would declare the intent of the Legislature to enact subsequent statutory changes to the Department of Toxic Substance’s hazardous waste fee system that would streamline the system, harmonize the department’s hazardous waste program objectives and fees with the Department of Resources Recycling and Recovery’s responsibilities and program objectives under the California Oil Recycling and Recovery Enhancement Act, and align hazardous waste fees with the actual regulatory costs associated with managing hazardous waste and used oil.

end insert
begin delete

Under the Sales and Use Tax Law, the Use Fuel Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, the Taxpayers’ Rights Advocate is authorized to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $1,500, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family.

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begin delete

This bill would increase the amount the Taxpayers’ Rights Advocate is authorized to order returned to $2,300, and would authorize this amount to be adjusted for inflation, as provided.

end delete
begin delete

Under the Cigarette and Tobacco Products Law and the Fee Collection Procedures Law, the Taxpayers’ Rights Advocate is authorized to order the release of a levy or notice to withhold upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family.

end delete
begin delete

This bill would additionally authorize the Taxpayers’ Rights Advocate to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $2,300, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his or her spouse and dependents or family, and would authorize this amount to be adjusted for inflation, as provided.

end delete

Vote: majority. Appropriation: no. Fiscal committee: begin deleteyes end deletebegin insertnoend insert. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1begin insert

begin insertSECTION 1.end insert  

end insert
begin insert

It is the intent of the Legislature to enact
2subsequent statutory changes to the Department of Toxic Substance
3Control’s hazardous waste fee system that would streamline the
4system, harmonize the department’s hazardous waste program
5objectives and fees with the Department of Resources Recycling
6and Recovery’s responsibilities and programs under the California
7Oil Recycling Enhancement Act, and align the hazardous waste
8fees with the actual regulatory costs associated with managing
9hazardous waste and used oil.

end insert

All matter omitted in this version of the bill appears in the bill as introduced in the Assembly, February 22, 2013. (JR11)



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