BILL ANALYSIS �
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|SENATE RULES COMMITTEE | SB 824|
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CONSENT
Bill No: SB 824
Author: Senate Governance and Finance Committee
Amended: As introduced
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 7-0, 5/1/13
AYES: Wolk, Knight, Beall, DeSaulnier, Emmerson, Hernandez, Liu
SUBJECT : State Board of Equalization: administration
SOURCE : Board of Equalization
DIGEST : This bill corrects code references for the
administration of the Board of Equalization (BOE) taxes and
fees.
ANALYSIS : Under current Health and Safety Code (HSC) an owner
of an underground storage tank is required to pay a storage fee
of six mills ($0.006) for each gallon of petroleum (including,
but not limited to, gasoline and diesel fuel) placed in an
underground storage tank which he/she owns. There is an
additional imposition of the underground storage fee in another
part of the HSC of eight mills ($0.008), for a total underground
storage fee of 14 mills ($0.014) per gallon of petroleum placed
in the tank. HSC Section 25299.43 also provides in subdivision
(g) that the additional fee imposed shall be paid to the BOE
under the Underground Storage Tank Maintenance Fee Law "in the
same manner as, and consistent with, the fees imposed under
Section 24299.41."
CONTINUED
SB 824
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2
This bill amends the HSC Section 25299.43 to correctly reference
HSC Section 25299.41 rather than HSC Section 24299.41 as the
section imposing the underground storage tank maintenance fee.
Under existing law, the Fee Collection Procedures Law
(Procedures Law) was added to the Revenue and Taxation Code
(RTC) as Part 30 (commencing with RTC Section 55001) of Division
2. RTC Section 55001 provides that this "chapter shall be known
and may be cited as the Fee Collection Procedures Law." As
such, RTC Section 55001 incorrectly cites a single chapter of
the Procedures Law rather than referencing the law in its
entirety as Part 30.
This bill amends RTC Section 55001 to make a non-substantive
reference correction to the Procedures Law, from "chapter" to
"part."
Under the existing Sales and Use Tax Law (RTC Section 7093.6),
Use Fuel Tax Law (RTC Section 9278), Cigarette and Tobacco
Products Tax Law (RTC Section 30459.15), Alcoholic Beverage Tax
Law (RTC Section 32471.5), Emergency Telephone Users Surcharge
Act (RTC Section 41171.5), Oil Spill Response, Prevention, and
Administration Fees Law (RTC Section 46628), Underground Storage
Tank Maintenance Fee Law (RTC Section 50156.18), Fee Collection
Procedures Law (RTC Section 55332.5), and Diesel Fuel Tax Law
(RTC Section 60637), the BOE is allowed to compromise a final
tax liability if certain requirements are met.
This bill amends RTC Section 55332.5, as amended by Section 593
of Chapter 15 of the Statutes of 2001, to simply make a
technical and non-substantive correction to incorporate missing
language.
Comments
This bill is sponsored by the BOE as a "code clean-up" to ensure
efficient and accurate tax administration. As a committee bill,
it will only contain items to which all members of the committee
agree.
FISCAL EFFECT : Appropriation: No Fiscal Com.: No Local:
No
SUPPORT : (Verified 5/3/13)
SB 824
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3
Board of Equalization (source)
AB:k 5/3/13 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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