BILL NUMBER: AB 1222	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 24, 2013

INTRODUCED BY   Assembly Member Bloom

                        FEBRUARY 22, 2013

   An act  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 taxation  
relating to hazardous substances  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1222, as amended, Bloom.  Tax administration: Taxpayers'
Rights Advocate: levy or notice to withhold: return of funds.
  Hazardous substances: oil recycling: legislative
intent   .  
   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.
 
   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.  
   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. 

   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.  
   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.  
   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. 
   Vote: majority. Appropriation: no. Fiscal committee:  yes
  no  . State-mandated local program: no.


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

   SECTION 1.    It is the intent of the Legislature to
enact subsequent statutory changes to the Department of Toxic
Substance Control'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 programs under the California Oil
Recycling Enhancement Act, and align the hazardous waste fees with
the actual regulatory costs associated with managing hazardous waste
and used oil.  All matter omitted in this version of the bill
appears in the bill as introduced in the Assembly, February 22, 2013.
(JR11)